Jeff Smith purchased a new $3,150,000 five-year class asset on September 15, 2022. The asset was placed in service for business October 10, 2022. Assume this was the only asset purchased in 2022. Jeff elected to take the maximum Section 179 expense deduction allowed but elected NOT to take additional first-year (bonus) depreciation. Jeffs taxable income for 2022 before the cost recovery on this asset was $600,000.

What is the amount of MACRS depreciation Jeff can take in 2022?