Find the depreciation for the indicated year using MACRS cost-recovery rates for the properties placed in service at midyear. Round dollar amounts to the nearest cent.

Property Class	Depreciation Year	Cost of Property
3-year	3	$86,600.00

MACRS Cost-Recovery Rates, Half-Year Convention, in Percents Depreciation rate for recovery period Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year 1 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% 7 2 44.45 32.00 24.49 18.00 3 14.81 19.20 17.49 14.40 7.41 1152 12.49 11.52 9.22 7.37 6.55 6.55 6.56 6.55 3.28 9.50 8.55 7.70 7.219 6.677 11.52 5.76 8.93 8.92 8.93 4.46 6.93 5.713 6.23 5.285 5.90 4.888 5.90 4.522 4.462 5.90 4.461 4.462 5.90 4.461 4.462 5.90 4.461 4.462 2.95 4.461 4.462 4.461 4.462 4.461 2.231 5.91 5.91 5.91 5.91