Beth's business purchased two assets during the current year (a full 12-month tax year). Beth placed in service computer equipment (5-year property) on January 20 with a basis of $15,000 and machinery (7-year property) on October 1 with a basis of $15,000. Calculate the maximum depreciation expense, rounded to a whole number (ignoring 179 and bonus depreciation):

		$5,144
		$5,786
		$1,286
		$6,000
		None of these