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	$ 82,000
Computer equipment	February 3	19,000
Used delivery truck*Footnote asterisk	August 17	32,000
Furniture	April 22	165,000

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

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

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?