Michael is the sole proprietor of a small business. In June 2015 his business income is $10,000 before consideration of any 179 deduction. He spends $246,500 on furniture and equipment in 2015. If Michael elects to take the 179 deduction and no bonus on a conference table that cost $21,000 (included in the $246,500 total), determine the maximum cost recovery for 2015 with respect to the conference table: (Use Table 6A-1 and Table 6-2) (Round your intermediate calculations to the nearest whole dollar amount.)