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In year 1 (2019) taxpayer purchases a brand-new desk and chair for $1,000. Separate delivery costs are $500 in total. Assuming no Sec 179 was

  1. In year 1 (2019) taxpayer purchases a brand-new desk and chair for $1,000. Separate delivery costs are $500 in total. Assuming no Sec 179 was taken in the year of purchase, what is the regular depreciation deduction for these assets in year 5?
    1. $214
    2. $134
    3. $67
    4. $0

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