During 2022, Sandra placed two new assets in service in her sole proprietorship (Sandra has a 12/31/22 tax year end). The assets, both 7-year assets, were as follows: Sandra did not claim either additional first year depreciation or section 179 expensing in 2022. What is the total MACRS depreciation for the two assets for 2022 ? $57,160$28,560$71,400$14,280