Calculate the maximum tax year 2019 depreciation deduction allowable for property that is properly classified as new five year property and is not an automobile. The taxpayer is a calendar year taxpayer and placed the property into service on June 1, 2019. The property was acquired for $97,000 and the taxpayer did not elect bonus depreciation or section 179 expensing. The taxpayer placed no other depreciable property into service in 2019