Convers Corporation (calendar-year-end) acquired the following assets during the current tax year: Assume CARES Act applies. (ignore 179 expense and bonus depreciation for this problem): (Use MACRS Table 1, Table 2 and Table 5.) Date Placed Original Asset in Service Basis Machinery October 25 $ 94,000 Computer equipment February 3 34,000 Delivery truck* March 17 47,000 Furniture April 22 174,000 Total $ 349,000 *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 $540,000. rev: 10_14_2020_QC_CS-231569 CARES Problem 10-54 Part b (Algo)

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)?