Exercise 8-23 (Algorithmic) (LO. 2, 3) Diana acquires, for $176,000, and places in service a 5-year class asset on December 19, 2021. It is the only asset that Diana acquires during 2021. Diana does not elect immediate expensing under $ 179. She elects additional first-year deprecation. Click here to access the depreciation table to use for this problem. Calculate Diana's total cost recovery deduction for 2021. 120,800 x