Brittany purchased a new business asset (five-year property) on February 15, 2020, at a cost of $37,000. She also purchased a new business asset (seven-year property) on November 20, 2020, at a cost of $43,000. Both assets were placed in service on December 12, 2020. Brittany did not elect to expense either of the assets under 179. Brittany does plan to take all additional first-year depreciation (168(k)) allowed. Brittany will use MACRS and does not elect straight-line cost recovery. Brittanys taxable income is $3,565,000. Determine the deduction for 2020 for these assets. Be as brief/succinct as possible in providing your answer.