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	$ 120,000
Computer equipment	February 3	47,500
Used delivery truck*	August 17	60,500
Furniture	April 22	212,500

*The delivery truck is not a luxury automobile.

b. What is the allowable depreciation on Evergreens property in the current year if Evergreen does not elect out of bonus depreciation?