Burbank Corporation $($calendar$-$year$-$end$)$ acquired the following property this year: $($Use MACRS Table $1,$ Table $2,$ and Exhibit $10-10.)$

Asset Placed in Service Basis

Used copier November $12$ $ $9,600$

New computer equipment June $615,800$

Furniture July $1533,800$

New delivery truck October $2820,800$

Luxury auto January $3171,800$

Total $ $151,800$

Burbank acquired the copier in a tax$-$deferred transaction when the shareholder contributed the copier to the business in exchange for stock.

Note: Round your answer to the nearest whole dollar amount.

a$.$ Assuming no bonus or $179$ expense, what is Burbank's maximum cost recovery deduction for this year?