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 $ 78,000

Computer equipment February 3 16,000

Used delivery truck* August 17 29,000

Furniture April 22 160,000

*The delivery truck is not a luxury automobile.

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