Assume that Timberline Corporation has 2020 taxable income of $268,000 for purposes of computing the 179 expense. It acquired the following assets in 2020:

Evergreen Corporation (calendar-year-end) acquired the following assets during the current year:

	Date Placed		Original
Asset	in Service		Basis
Machinery	October 25	$	82,000
Computer equipment	February 3		19,000
Used delivery truck*	August 17		32,000
Furniture	April 22		165,000

*The delivery truck is not a luxury automobile.

b. What is the allowable depreciation on Evergreens property in the current year if Evergreen does not elect out of bonus depreciation?