Chaz Corporation has taxable income in 2019 of $406,000 for purposes of computing the $179 expense and acquired the following assets during the year $ Asset Office furniture Computer equipment Delivery truck Qualified improvement property Total Placed in Service September 12 February 10 August 21 September 30 Basis 781,000 916.000 58,000 1.517.000 $ 3,272,000 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) Maximum total depreciation deduction Proy 1 of 1 H Next 9 Table 1 MACRS Half-Year Convention Depreciation Rate for Recovery Period 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% Year 2 44.45 32.00 24.49 18.00 9.50 7.219 Year 3 14.81 19.20 17.49 14.40 8.55 6.677 Year 4 2 .41 11.52 12.49 11.52 7.70 6.177 Year 5 11.52 8.93 | 9.22 6.93 5.713 Year 6 5.76 8.92 7.37 6.23 5.285 Year 7 8.93 6.555.90 4.888 Year S 4.46 6.55 5.90 4.522 Year 6 .56 5.91 4.462 Year 10 6 .55 5.90 4.461 Year 11 3.28 5.91 4.462 Year 12 15.90 4.461 Year 13 5.91 | 4.462 Year 14 | 5.90 4.461 Year 15 5.91 4.462 Year 16 2.95 TL 4.461 Year 17 14.462 Year 18 4.461 Year 19 14.462 | Year 20 4.461 Year 21 TE 2.231 FEE coulCULOUI) PULITICI TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter Depreciation Rate for Recovery Period 5-Year 7-Year Yearl 35.00% 25.00% Year 2 26.00 21.43 Year 3 15.60 15.31 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 property placed in service during the second quarter Depreciation Rate for Recovery Period 5-Year Yearl 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 TABLE 2c MACRS Mid-Quarter Convention: For property placed in service during the third quarter 1 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 1 1 Year 6 7.06 T Year 7 Year 8.86 .53 1 5 TABLE 2 MACRS-Mid Quarter Convention: For property placed in service during the fourth quarter 27.55 Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 5 .00% 3.57% Year 2 3 8.00 27.55 Year 3 22.80 / 19.68 1 Year 4 13.68 14.06 Year 3 10.94 10.04 Year 6 9.58 Year 7 8.73 Year 8 7 .64 8.73 Month 1 Yearl 3.485% 3.636 Month 2 Month 3 Month 4 3.182% 2.879% 2.576% 3.636 3636 3.636 3637 3.637 3637 3.636 3.636 3636 3.637 3.637 3637 Year 2.9 Month 8 1.364% 3.636 3.636 Month Property Placed in Service Month 5 Month 6 Month 7 2.273% 1.970% 1.667% 3.636 3.636 3.636 3.637 3.637 3.636 3.636 3.636 3.637 3.637 3.636 3.636 3.636 3.637 Year 103.637 3.636 3637 3637 Year 11 Year 12 Year 13 3.636 3.637 3.636 3.636 3.636 3636 3.636 3.637 3.636 3637 Year 14 3.637 3.637 3.637 3.637 3637 3.637 3.636 Vear IS 3636 3.636 3636 3.636 3.637 3.637 Year 16 3637 3.637 3.637 3616 3.636 3636 Month 9 Month 10 Month 11 Month 12 1.061% 0.758% 0.455% 0.152% 3.636 3636 3616 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.636 3.636 3.6363.636 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.637 3.637 3.6373.637 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.637 3.637 3.636 3.636 3.636 3.636 3 3 3 3 Year 171 3.636 Year 183.637 Year 19 3.636 Year 20 3.637 Year 21 3.636 Year 22 3.637 Year 23 3.636 Year 24 3.637 3.636 Year 26 3.637 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3636 3.636 3.637 3637 3.636 3636 3.637 3.637 .636 3.636 3.637 3.637 .6363.636 3.637 3.637 3.636 3.636 3.637 3637 3636 3.636 3637 3.637 3.636 .637 3.636 .637 3.636 .637 3.636 3.637 3.636 3.637 3616 2.879 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3 3.637 3.637 3.636 3.636 3.6373.637 3.636 3 .636 3.6373.637 3.636 3.636 3.6373.637 3.636 3.636 3.637 3.637 3.636 3.636 3635 Year 25 1637 Year 27 3.636 3.636 3636 3636 3.637 3.637 3637 1.637 3.637 Year 2 07 773 2.576 3.182 395 3.636 3.636 3.636 3.636 3636 Year 29 0.152 0.355 0755 1061 TABLE 4 Nearesidential Real Property Mid Meath Convention Straight Line 31.5 Years (for esses placed in service before May 13, 1993) Math Month 12 Monthl Moth Month 3 3042778925 Yearl 0 1979 31753 Year 2.7 Month Property Placed in Service Month 4 Meath Month 6 Math Maths Meath 9 2 2094698457204616554 11 0936% 3175 175 11753 1753 175 176 174 175 1174 3.175 175 175 3175 3 174 175 3124 3.175 T3 174 174 175 174 3.175 3174 3.135 01329 175 3.175 Math o 0661% 175 1175 175 Year S 317 1.175 15 174 3 175 3 175 3175 1176 3.1753 14 175 3 175 Year 9 Year 10 3174 3 3.174 3175 1174 3.175 3.174 Year 11 3175 3174 3.175 3.174 1 3.175 3.174 3.175 3.114 1175 Year 1? 1174 3175 3.175 174 175 175 176 3174 3.175 3174 Year 13 3175 3 174 3174 175 3 174 3.174 3.175 174 174 3.175 1.174 1753 3.175 175 3 174 3175 15 3174 31753 175 174 3175 174 3.175 3.174 Year 14 Year 15 1 74 3175 3.174 174 3.175 1175 3.174 3175 3174 174 1175 3.174 3175 3 174 Year 16 Year 17 3.175 1175 3.174 3174 1175 3.174 3175 3174 175 174 3174 3175 3.174 3175 3 174 3175 3.174 3.175 3174 175 3 174 1175 314 Year IS 3175 3175 3.174 3175 3.174 175 3.175 3.174 3175 175 3.174 3.175 3.174 3.175 3.176 175 3.174 3.174 Vear 19 Vear 0 3.175 .175 3 174 75 1 3.175 175 3.174 .175 174 3 175 3 3.174 3.175 174 114 125 125 Sear? Year 22 3175 176 317 3.115 3 174 317511713175 3 174 3 .115 3 174 3175 374 375 Year 233 Year 24 175 .174 315 3175 316 3175 3.17 31751 3171 3.175 Years 3 124 125 Hear 26 3115 176 3115 3:17 1175 3174 3.174 3.174 Year 213 .174 Year 22 3175 3.175 3.174 3174 3.75 3.175 3110 174 175 3174 3.125 3.175 3174 3175 3115 3175 3174 3 174 Year 23 317 3174 3115 1173175 3175 3.174 Year 24 175 3.171 3.125 3175 3.175 2174 3.115 117 3 174 1115 Year 15 3.175 3.174 3173 3.175 3 174 3.174 3.175 3.174 3.175 3.174 1175 3 174 3135 1174 3.175 3174 1115 Year 16 3.175 3175 3.115 1174 3175 3175 1174 3 174 11 111 3175 3.174 3.175 1174 3175 3 174 175 3.174 3.175 1114 1115 3114 1174 1.17 17 111 3.175 3174 Year 30 3 175 3.175 315 3114 3115 Year 3174 114 3174 1175 1111 3175 1084 3.175 2513 Year 32 1720 1 29 1 195 1175 0661 Year 13 0926 1190 TABLE 5 Nonresidential Real Property Mid-Mouth Convention Straight Line-39 Years (for assets placed in service on or after May 13, 1993) Month 11 0.321% Month 1 Month 2 Year 1 2.46196 2247% Year 2-392 .564 2.564 Year 400. 107 10 .121 Month 12 0.107% Month Property Placed in Service Months 1 Month 6 Month 7 1 605% 1191 1 177 2.564 2.564 2564 .963 1177 1.391 Month 3 2033 2.564 0.535 Month 4 1 8199 2.564 0.749 M eath 0 9610. 2 564 1605 Month 9 071996 .564 819 Month 10 0535% 2 .56! 2.033 2 2.564 2242 2.561 2461 0