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 $25$ $ $70,000$

Computer equipment February $310,000$

Used delivery truck$*$ August $1723,000$

Furniture April $22150,000$

$*$The delivery truck is not a luxury automobile.

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?