Diana acquires, for $$65,000,$ 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.

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

$Exhibit $8\mathrm{.}3$ MACRS Accelerated Depreciation for Personal Property

Assuming Half$-$Year Convention $($Percentage Rates$)$