Michael is the sole proprietor of a small business. In June 2016, his business income is $8,500 before consideration of any 179 deduction. He spends $222,500 on furniture and equipment in 2016. 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), determine the maximum cost recovery for 2016 with respect to the conference table: (Use Table 6A-1 and Table 6-2