Michael is the sole proprietor of a small business. In June 2022, his business income is $8,500 before consideration of any 179 deduction. He spends $222,500 on furniture and equipment in 2022. If Michael elects to take the 179 deduction and no bonus on a conference table that cost $22,100 (included in the $222,500 total). (Use Table 6A-1 and Table 6A-2) Required: Determine the maximum cost recovery for 2022 with respect to the conference table