Gemini Auto Repair is a calendar year taxpayer. The repair shop purchased a light weight truck on March 15, 2017 for $40,000 that it used to drive customers back and forth to their cars while the shop worked on their cars (i.e. for business purposes). On August 21, 2018, the repair shop sold the truck for $35,000. Assume that the lightweight truck was the only asset Gemini purchased in 2017. Gemini Auto Repair opted out of Sec 179 and bonus depreciation for 2017.

How much total depreciation deduction did Gemini have from the truck for tax purposes in 2018?

TABLE 1 MACRS Half-Year Convention Depreciation Rate for Recovery Period Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% 44.45 32.00 24.49 18.00 9.50 7.219 14.81 19.20 17.49 14.40 8.55 6.677 7.41 11.52 12.49 11.52 7.70 6.177 11.52 8.93 9.22 6.93 5.713 5.76 8.92 7.37 6.23 5.285 8.93 6.55 5.90 4.888 4.46 6.55 5.90 4.522 6.56 5.91 4.462 6.55 5.90 4.461 3.28 5.91 4.462 5.90 4,461 5.91 4.462 5.90 4.461 5.91 4.462 2.95 4.461 4.462 18 4.461 19 4.462 20 4.461 21 2.231 Mid-Quarter Depreciation Table for Personal Property by Quarter Placed in Service and Recovery Period (Excerpts from Rev. Proc. 87-57) First Quarter Second Quarter Third Quarter Fourth Quarter Year 5-year 7-year 5-year 7-year 5-year 7-year 5-year 7-year 35.00% 25.00% 25.00% 17.85% 15.00% 10.71% 5.00% 3.57% 26.00 21.43 30.00 23.47 34.00 25.51 38.00 27.55 15.60 15.31 18.00 16.76 20.40 18.22 22.80 19.68 11.01 10.93 11.37 11.97 12.24 13.02 13.68 14.06 11.01 8.75 11.37 8.87 11.30 9.30 10.94 10.04 1.38 8.74 4.26 8.87 7.06 8.85 9.58 8.73 8.75 8.87 8.86 8.73 1.09 3.33 5.53 7.64