Deirdre's business purchased two assets during the current year (a full 12-month tax year). On January 20 Deirdre placed in service computer equipment (five-year property) with a basis of $15,000 and on September 1 placed in service machinery (seven-year property) with a basis of $15,000. Calculate the maximum depreciation expense (ignoring $179 and bonus depreciation). (Use the appropriate MACRS Table.) (Round final answer to the nearest whole number.) $1,286 $5,786 $6,000 $5,144