Evergreen Corporation $($calendar year$-$end$)$ acquired the following assets during the current year: $($Use MACRS Table $1$ and Table $2.)$

Asset Date Placed in Service Original Basis

Machinery October $25$ $ $92,000$

Computer equipment February $326,500$

Used delivery truck$*$Footnote asterisk August $1739,500$

Furniture April $22177,500$

$*$Footnote asteriskThe delivery truck is not a luxury automobile.

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.

a$.$ What is the allowable depreciation on Evergreen's property in the current year, assuming Evergreen does not elect $179$ expense and elects out of bonus depreciation?