Diana acquires, for $$284,000,$ and places in service a $5-$year class asset on December $19,2023.$ It is the only asset that Diana acquires

during $2023.$ Diana does not elect immediate expensing under $179.$ She elects additional first$-$year deprecation.

Click here to access the depreciation table to use for this problem.

Calculate Diana's total cost recovery deduction for $2023.$