Business Taxpayer placed the following assets into service during the taxable year. Determine the total MACRS depreciation deduction to which the taxpayer is entitled for the year assuming it does not election section 179 immediate expensing and elects out of bonus depreciation (meaning no 179 or bonus).

DESCRIPTION	DATE IN SERVICE	LIFE	COST
Land	11/15/2020	N/A	60,000
Building, manufacturing facility	11/15/2020	39	240,000
Machinery	07/01/2020	7	120,000

18,240

24,770

17,918

13,622