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.)

Date PlacedOriginalAssetin ServiceBasisMachineryOctober 25$84,000Computer equipmentFebruary 324,000Delivery truck*March 1737,000FurnitureApril 22164,000Total$309,000

*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 $440,000.

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)?