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Margaret purchased a used pickup truck at a cost of $ 1 2 , 4 0 0 , with sales tax of $ 6 0

Margaret purchased a used pickup truck at a cost of $12,400, with sales tax of $600, to use in her floral business. She purchased the pickup (five year property) and placed it in service on June 1 of the current year Assuming Margarate opts out of bonus depreciation, using MACRS, what is the first-year cost recovery deduction that Margaret can claim?

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