MRT, a calendar year corporation, placed the following assets in service this year.

Asset	Initial Cost		Recovery Period	Date Placed in Service
Manufacturing equipment	$	259,000	7 years	April 30
Furniture and fixtures		56,000	7 years	May 1
Transportation equipment		225,000	5 years	September 1
Office equipment		120,000	7 years	December 1

Required:

Compute MRTs MACRS depreciation with respect to the assets placed in service this year