Diana acquires, for $65,000, and places in service a 5-year class asset on December 19, 2021. It is the only asset that Diana acquires during 2021. 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 2021. 8.3 MACRS Accelerated Depreciation for Personal Property Assuming Half-Year Convention (Percentage Rates) For Property Placed in Service after December 31, 1986 5-Year 7-Year 20-Year Recovery Year 3-Year (200% DB) (200% DB) (200 % DB) 10-Year (200 % DB) 15-Year (150% DB) (150% DB) 1 33.33 20.00 14.29 10.00 5.00 3.750 2 44.45 32.00 24.49 18.00 9.50 7.219 3 14.81* 19.20 17.49 14.40 8.55 6.677 7.41 11.52" 12.49 11.52 7.70 6.177 5 11.52 9.22 6.93 5.713 6 5.76 7.37 6.23 5.285 7 6.55* 5.90* 4.888 8 6.55 5.90 4.522 9 6.56 5.91 4.462* 6.55 5.90 4.461 3.28 5.91 4.462 5.90 4.461 5.91 4.462 5.90 4.461 PAI LARA 10 11 12 13 14 8.93* 8.92 8.93 4.46