Convers Corporation $($calendar year$-$end$)$ acquired the following assets during the current tax year: $($ignore $179$ expense and bonus depreciation for this problem$)$: $($Use MACRS Table $1,$ Table $2,$ and Table $5.)$

Asset Date Placed in Service Original Basis

Machinery October $25$ $ $70,000$

Computer equipment February $310,000$

Delivery truck$*$Footnote asterisk March $1723,000$

Furniture April $22150,000$

Total $ $253,000$

$*$Footnote asteriskThe delivery truck is not a luxury automobile.

In addition to these assets, Convers installed qualified real property $($MACRS$,15$ year, $150\%$ DB$)$ on May $12$ at a cost of $$300,000.$

b$.$ What is the allowable MACRS depreciation on Convers's property in the current year assuming Convers does not elect out of bonus depreciation $($but does not take $179$ expense$)?$