Compute MACRS depreciation for the following qualified assets for the calendar years 2022 and 2023: (Ignore bonus depreciation and Section 179 deduction.) [Refer to Ch. 6 Table 7 in the textbook for the depreciation rate]

Asset	Year purchased	Cost	Salvage value
Business equipment (7-year property)	March 2022	$97800	$10,000
Car	May 2022	14900	1,000
Office furniture (7-year property)	July 2022	20600	3,000
Building (Office)	January 2022	203000	5,000

What is the 2022 depreciation expense for the car?

[For your answer, please use whole number and ignore the dollar sign and the comma.]