Burbank Corporation (calendar-year-end) acquired the following property this year: (Use MACRS Table 1, Table 2, and Exhibit 10-10.) (Round your answer to the nearest whole dollar amount.)

Asset	Placed in Service	Basis
Used copier	November 12	$	7,800
New computer equipment	June 6		14,000
Furniture	July 15		32,000
New delivery truck	October 28		19,000
Luxury auto	January 31		70,000
Total		$	142,800

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

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