Betsy acquired a new network system on June 5, 2016 (5-year class property), for $52,000.She expects taxable income from the business will always be about $130,000 without regard to the 179 election.Betsy will elect 179 expensing. She also acquired 7-year property in July 2016 for $260,000. Determine Betsy's maximum cost recovery deduction with respect to her purchases in 2016: (Use Table 6A-1) (Round your intermediate calculations to the nearest whole dollar amount.)