Evergreen Corporation (calendar-year-end) acquired the following assets during the current year: (ignore 179 expense and bonus depreciation for this problem): (Use MACRS Table 1 and Table 2.) Date Placed Original Asset in Service Basis

Machinery October 25 $ 106,000

Computer equipment February 3 $ 37,000

Used delivery truck* August 17 $50,000

Furniture April 22 $195,000

*The delivery truck is not a luxury automobile.

Problem 10-53 Part b. What is the allowable MACRS depreciation on Evergreens property in the current year if Evergreen does not elect out of bonus depreciation?