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.) 2018 Date Placed Original Asset in Service Basis Machinery October 25 $ 102,000 Computer equipment February 3 34,000 Used delivery truck* August 17 47,000 Furniture April 22 190,000

*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?