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	$ 88,000
Computer equipment	February 3	28,000
Delivery truck*	March 17	41,000
Furniture	April 22	168,000
Total		$ 325,000

*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 $480,000.

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)?

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