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 3	10,000
Delivery truck*	March 17	23,000
Furniture	April 22	150,000
Total		$ 253,000

*The delivery truck is not a luxury automobile.

In addition to these assets, Convers installed new flooring (qualified improvement property) to its office building 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)?