Melanie's mother is changing jobs and offered to sell a piece of used office furniture and a computer to Melanie, who is a psychologist. Melanie bought the two items of her mother's on March 28, 2014 for $14,000 (furniture) and $23,000 (computer). Also, late in March 2014, on the 30th, Melanie bought a new office building to work out of, for a cash price of $380,000 and the items she bought from her mother were immediately placed into service there. Melanie moved all of her other business equipment from her old office that she had been using during 2013 (and this year up until March) and thus did not need to buy an other equipment during 2014.

The maximum depreciation Melanie can claim this year 2014 from these three items is?