An enterprise purchased a machine for $15,000.

It paid sales taxes and shipping costs of $1,000 and nonrecurring

installation costs amounting to $1,200. At the end of three years, the

company had no further use for the machine, so it spent $500 to have

the machine dismantled and was able to sell the machine for $1,500. The

enterprise had depreciated the machine on a SL basis, using an

estimated useful life of five years and $1,000 SV. By what amount did

the depreciation deductions fail to cover the actual depreciation?