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

AssetPlaced in ServiceBasisUsed copierNovember 12$ 11,800New computer equipmentJune 618,000FurnitureJuly 1536,000New delivery truckOctober 2823,000Luxury autoJanuary 3174,000Total$ 162,800

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.

c. What is Burbank's maximum cost recovery deduction this year assuming it elects 179 expense and claims bonus depreciation?

Use 2022