Chaz Corporation has taxable income in 2018 of $312,000 for purposes of computing the 179 expense and acquired the following assets during the year:

	Placed in
Asset	Service		Basis
Office furniture	September 12	$	780,000
Computer equipment	February 10		930,000
Delivery truck	August 21		68,000
Qualified improvement property	September 30		1,500,000
Total		$	3,278,000

What is the maximum total depreciation deduction that Chaz may deduct in 2018? (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Round your answer to the nearest whole dollar amount.)

20-Year 3.750% 7.219 6.677 6.177 5.713 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 Year 14 Depreciation Rate for Recovery Period 3-Year 5-Year 7-Year 10-Year 15-Year 33.33% 20.00% 14.29% 10.00% 5.00% 44.45 32.00 2 4.49 18.00 9.50 14.81 19.20 17.49 14.40 8.55 7.41 11.52 12.49 11.52 7.70 11.52 8.93 9.22 6.93 5.76 8.92 7.37 6.23 8.93 6.55 5.90 4.46 6.55 5.90 6.56 5.91 6.55 5.90 3.28 5.91 5.90 5.91 5.90 5.91 2.95 5.285 4.888 4.522 4.462 4.461 4.462 4.461 4.462 4.461 Year 15 4.462 4.461 4.462 Year 16 Year 17 Year 18 Year 19 Year 20 4.461 4.462 4.461 2731 Year 21 TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter 15.31 Depreciation Rate for Recovery Period 1 5-Year 7-Year Year 1 35.00% 25.00% Year 2 26.00 21.43 Year 3 15.60 Year 4 11.01 10.93 Year 5 11.01 8.75 Year 6 1.38 8.74 Year 7 8.75 Year 8 1.09 TABLE 26 MACRS Mid-Quarter Convention: For properly placed in service during the second quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 25.00% 17.85% Year 2 30.00 23.47 Year 3 18.00 16.76 Year 4 11.37 11.97 Year 5 11.37 8.87 Year 6 4.26 8.87 Year 7 8.87 Year 8 3.34 TADIT..WARDS 11!. TABLE 2c MACRS Mid-Quarter Convention: For properly placed in service during the third quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 15.00% 10.71% Year 2 34.00 25.51 Year 3 20.40 18.22 Year 4 12.24 13.02 Year 5 11.30 9.30 Year 6 7.06 8.85 Year 7 8.86 Year 8 5.53 TABLE 20 MACRS-Mid Quarter Convention: For properly placed in service during the fourth quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 5 .00% 3.57% Year 2 38.00 27.55 Year 3 22.80 19.68 Year 4 13.68 14.06 Year 5 10.94 10.04 Year 6 9.58 8.73 Year 7 8.73 Year 8 7.64 T TABLE 3 Residential Rental Property Mid Month Convention Straight Linc-27.5 Years 3.637 3.637 Month Property Placed in Service Month 1 Month 2 Month 3 Month 4 Month 3 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Year 1 1 3.485% 3.182% 2.879% 2.576% 2.273% 1.970% 1.667% 1.364% 1.061% 0.758% 0.455% 0.152% Year 2-9 3.636 3.636 3.636 3.6363.6363.6363 .636 3.636 3.636 3.636 3.6363 .636 Year 10 13.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 11 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 Year 12 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 13 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 Year 14 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 15 13.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 Year 16 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 17 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 Year 18 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 19 3.636 3.636 3.636 I 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 Year 20 3.637 3.637 3.637 3.637 3.637 3.637 76363.636 3.636 3.636 3.636 3.636 3.636 Year 21 3.636 3.636 3.636 13.636 3.636 3.637 3.637 3.637 3.637 Year 22 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 23 13.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 Year 24 13.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 25 13.636 3.636 3.636 3.636 3.636 3.636 3.637 | 3.637 3.637 3.637 3.637 3.637 Year 26 3.637 3.637 3.637 3.637 3.637 3.637 3.6363.6363.636 3.636 3.636 3.636 Year 27 3.6363.6363.636363636363.636 3.6373.637 3.6373.6373.637 3.637 Year 28 1.97 2.273 2.576 2.879 3.182 3.4853.6363.636 3.6363.6363.6363.636 Year 29 0.152 0.455 0.758 1.061 1.364 1.667 3.637 3.637 3.637 TABLE 4 Nonresidential Real Property Mid Month Convention Straight Line-31.5 Years (for assets placed in service before May 13, 1993) Month 1 1 Month 2 2.778% 3.175 Month 3 2.513% 3.175 Month 4 2.249% 3.175 Month 1.190% Month 9 0.926% 3.175 Month 10 0.661% Month 11 0.397% 3.175 3.175 3.175 3.175 Year 1 Year 2-7 Year 8 Year 9 Year 10 3.174 3.175 3.042% 3.175 3.175 3.174 3.175 3.174 3.174 3.175 3.174 3.175 3.174 3.175 3.175 3.174 3.175 3.174 Month Property Placed in Service Month 3 Month 6 Month 7 1.984% 1.720% 1.455% 3.175 3.175 3.174 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.171 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.173 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.174 3.175 3.174 Month 12 0.132% 3.175 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.174 Year 11 Year 12 Year 13 3.175 3.175 2.171 3.1741 3.175 3.175 3.171 3.17 3.174 3.175 3.175 3.174 3.174 3.175 Year 14 Year 15 3.174 3.174 3.175 3.173 3.174 Year 16 3.174 3.175 3.175 3.174 3.174 3.175 3.174 3.174 3.175 3.175 3.174 3.175 3.174 3.174 3.175 3.175 3.174 3.175 Year 17 3.174 Year 18 3.175 Year 19 3.174 Year 20 3.175 Year 21 3.174 Year 22 3.175 Year 23 13.174 Year 24 3.175 Year 25 3.174 Year 26 3.175 Year 27 3.174 Year 28 3.173 Year 29 3.174 Year 30 3.173 Year 31 3.174 Year 32 1.720 Year 33 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 1.984 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.173 3.174 2.249 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 2513 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 2.778 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.173 3.174 3.174 3.175 3.174 3.175 3.174 3.115 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.179 3.174 0.397 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 0,661 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 S.14 3.1 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 I I 3.042 3.175 3.175 3.174 0.132 1 0.926 1.190 L 1.455 Type here to search TABLE 5 Nonresidential Rcal Property Mid Month Convention Straight Line39 Ycars (for assets placed in service on or after May 13, 1993) Month 3 2.033 Year 1 Year 2-39 Year 40 Month 1 2.461% 2.564 0.107 Month 2 2.247% 2.564 0.321 Month 4 1.81996 2.564 0.749 Mouth Property Placed in Service Month 3 Month 6 Month 7 1.605 .391 1.177% 2.564 2.564 2.564 .963 1.177 1.391 month 8 0.963% 2.564 1.605 Month 9 0.749% 2.564 1.819 Month 10 0.535% 2.564 2.033 Month 11 0.321% 2.564 2.247 Month 12 0.10746 2.564 2.461 T 2.564 0.535 0