Convers Corporation (calendar year-end) acquired the following assets during the current tax year 2022: (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	$98,000
Computer Equipment	February 3	$38,000
Delivery Truck*	March 17	$51,000
Furniture	April 22	$178,000
Total		$365,000

*The 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 $580,000.

a. What is the allowable MACRS depreciation on Convers's property in the current year assuming Convers does not elect 179 expense and elects out of bonus depreciation?

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.

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)?

Table 1 MACDC Hale vanan a de. TABLE 2a MACRS Mid.Quarter Convention: For propenty placed in sericee during the firat quavter TABLE 2b MACRS Mid-Quarter Convention: For property placed in service during the ancond quarier TABLE 2c MACRS Mid-Quarter Convention: For property placod in senice daring the rhanf ewarter TABLE 2d MCLRS Mid Quarter Convration: For propero plored in senice durire the feurti guarter