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Chaz Corporation has taxable income in 2019 of $361,000 for purposes of computing the 179 expense and acquired the following assets during the year: Placed

Chaz Corporation has taxable income in 2019 of $361,000 for purposes of computing the 179 expense and acquired the following assets during the year: Placed in Asset Service Basis Office furniture September 12 $ 761,000 Computer equipment February 10 920,000 Delivery truck August 21 60,000 Qualified improvement property September 30 1,521,000 Total $ 3,262,000 What is the maximum total depreciation deduction that Chaz may deduct in 2019? (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Round your answer to the nearest whole dollar amount.)image text in transcribedimage text in transcribedimage text in transcribedimage text in transcribedimage text in transcribedimage text in transcribed

Table 1 MACRS Half-Year Convention Depreciation Rate for Recovery Period 10-Year 10.00% 15-Year 5.00% 20-Year 3.750% Year 1 3-Year 33.33% 44.45 14.81 18.00 7-Year 14.29% 24.49 17.49 12.49 9.50 Year 2 Year 3 7.219 5-Year 20.00% 32.00 19.20 11.52 11.52 5.76 8.55 6.677 Year 4 7.41 14.40 11.52 9.22 6.177 7.70 6.93 Year 5 8.93 5.713 Year 6 8.92 7.37 6.23 5.285 Year 7 8.93 6.55 6.55 Year 8 4.46 5.90 5.90 5.91 4.888 4.522 4.462 Year 9 6.56 6.55 5.90 4.461 3.28 5.91 4.462 Year 10 Year 11 Year 12 Year 13 Year 14 4.461 5.90 5.91 5.90 4.462 4.461 Year 15 5.91 2.95 4.462 4.461 Year 16 Year 17 4.462 Year 18 4.461 4.462 Year 19 Year 20 Year 21 4.461 2.231 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 Year 6 7.06 8.85 Year 7 8.86 Year 8 5.53 9.30 TABLE 2d MACRS-Mid Quarter Convention: For pr 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 L 9.58 8.73 Year 7 8.73 Year 8 7.64 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 Year 6 7.06 8.85 Year 7 8.86 Year 8 5.53 9.30 TABLE 2d MACRS-Mid Quarter Convention: For pr 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 L 9.58 8.73 Year 7 8.73 Year 8 7.64 Year 1 Year 2-9 Year 10 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 | Year 24 Year 25 Year 26 Year 27 Year 28 Year 29 Month Property Placed in Service | Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 3.485% 3.182% 2.879% 2.576% 2.273% 1.970% 1.667% 1.364% 1.061% 0.758% 0.455% 0.152% 3.636 3.636 3.6363.6363.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.6373.637 3.637 3.637 3.6363 .636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.6373.637 3.637 | 3.6373.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 | 3.636 | 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 | 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.6373.637 3.637 3.637 3.637 3 .637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 | 3.637 3.6373.637 3.637 3.637 3.637 3.637 3.637 3.6373.6373.637 3.637 3.6363.6363.636 3.6363.6363.636 3.636 1 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 3.637 | 3.637 3.637 | 3.637 | 3.637 | 3.637 3.6363.6363.6363.6363.636 I 3.636 3.636 1 3.636 3.6363.636 3.636 3.636 3.637 3.637 3,6373 637 3.6373637 3.637 3.637 3 .637 3.637 3.637 3.637 3 .636 3.636 3.636 3.636 3.636 3.636 3.6363.6363.6363.6363.636 3.636 3.6373.637 3.637 3.6373.6373.637 1.97 2.2732.576 2.879 3.182 3.485 3.6363.6363.6363.6363.6363.636 0.152 0.455 0.758 1.061 1.364 1.667 Year 1 Year 2-7 3.175 | Month 8 1.190% 3,175 3.175 3.175 Year 8 Month 2 2.778% 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 Month 4 2.249% 3.175 3.174 3.175 3.174 3.175 Month 9 0.926% 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 Month 10 0.661% 3.175 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.174 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 Year 9 Year 10 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 Year 25 Year 26 Year 27 Year 28 Year 29 Year 30 Year 31 Year 32 Year 33 | Month 1 3.042% 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 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 Month 3 2.513% 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 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 2.249 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 3.175 3.174 3.175 1.984 Month Property Placed in Service Month 5 Month 6 | Month 7 1.984% 1.720% 1.455% 3.175 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 3.175 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 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 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 3.174 3.175 3.174 3.175 3.174 3.175 3.174 2.778 3.042 3.175 0.132 3.174 3.175 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 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 Month 11 0.397% 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 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 1.190 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 0.926 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 3.175 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 1.455 3.175 3.174 3.175 3.174 3.175 3.174 3.175 2.513 3.174 3.175 3.174 3.175 3.174 1.720 3.174 3.175 3.174 0.397 3.175 3.174 3.175 0.661 1 TABLE 5 Nonresidential Real Property Mid-Month Convention Straight Line-39 Years (for assets placed in service on or after May 13, 1993) / Year 1 Year 239 Year 40 Month 1 2.461% 2.564 0.107 Month 2 2.247% 2.564 0.321 Month 3 2.033% 2.564 0.535 Month 4 1.819% 2.564 0.749 Month Property Placed in Service Month 5 Month 6 Month 7 1.605% 1.391% 1.177% 2.564 2.564 / 2.564 0.963 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 0.107% 2.564 2.461 / / / / L L

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