During 2017, Palo Fiero purchases the following property for use in his calendar year-end manufacturing business:

Manufacturing Equipment (7 year) June 2 $38,000

Office furniture September 15 5,400

Office computer November 18 3,800

Passenger automobile (used 90% for business) May 31 35,600

Warehouse April 23

- Building 170,000

- Land 135,000

Palo uses the accelerated depreciation method under MACRS, if available, and does not make the election to expense or take bonus depreciaiton. Use Form 4562 to report Palo's Depreciation expense for 2017.