Casper used the following assets in his Schedule C trade or business in the tax year $2021.$ Casper is a new client and unfortunately does not have a copy of his prior year's tax return. He recalls that all of the assets purchased in prior years used MACRS depreciation $($no $$179$ expense or bonus$).$ Casper does not wish to take a $$179$ or bonus depreciation. $($Use Table $6$A$-1$ and Table $6$A$-8)$

Required:

Calculate the current$-$year depreciation allowance for Casper's business.

Note: Round your final answers to the nearest whole dollar amount.

$\backslash$table$[[$Assot$,\backslash$table$[[$Dato$],[$Purchased$]],$Date Sold,Business Use,,ost,Method,$2021$ Expense$],[$Computer $1,\frac{03}{12}\frac{?}{2018},,100\%,$$$,2,600,5$ year MACRS,$],[$Computer $2,\frac{05}{05}\frac{?}{2018},\frac{05}{15}\frac{?}{2021},100\%,$$$,2,700,5$ year MACRS,$],[$Printer$,\frac{08}{25}\frac{?}{2021},,100\%,$$$,2,100,5$ year MACRS,$],[$Computer $3,\frac{05}{25}\frac{?}{2021},,100\%,$$$,3,000,5$ year MACRS,$],[$Equipment$,\frac{03}{20}\frac{?}{2019},,100\%,$$$,2,800,7$ year MACRS,$],[$Auto$,05/01/2021,,90\%,$$$,20,200,5$ year MACRS,$],[$Fumiture $1,\frac{02}{12}\frac{?}{2019},\frac{08}{25}\frac{?}{2021},100\%,$$$,23,500,7$ year MACRS,$],[$Fumiture $2,\frac{08}{15}\frac{?}{2019},,100\%,$$$,3,300,7$ year MACRS,$],[$Office building,$\frac{04}{01}\frac{?}{2021},,100\%,$$$,326,700,39SL,]]$