Evergreen Corporation $($calendar year$-$end$)$ acquired the following assets during the current year 

 

Asset Date Placed in Service Original Basis

Machinery October $25$ $ $82,000$

Computer equipment February $319,000$

Used delivery truck$*$Footnote asterisk August $1732,000$

Furniture April $22165,000$

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

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

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