Michael is the sole proprietor of a small business. In June 2021, his business income is $9,000 before consideration of any $179 deduction. He spends $240,000 on furniture and equipment in 2021. If Michael elects to take the $179 deduction and no bonus on a conference table that cost $23,100 (included in the $240,000 total). (Use Jable 6.41 and Table 6A-2) Required: Determine the maximum cost recovery for 2021 with respect to the conference table Note: Round your intermediate colculations to the nearest whole dollor amount