Noah and Joan own a condo and use it as a rental property. The condo is located at 16 Oakwood Ave, Unit A, Dayton, OH 45409. Noah provides the management services for the rental including selection of tenants, maintenance, repairs, rent collection, and other services as needed. On average, Noah spends about 2 hours per week on the rental activity. It was rented for 365 days. The revenue and expenses for the year are as follows:

Rental income	$14,000
Insurance	600
Interest expense	5,700
Property taxes	1,000
Miscellaneous expenses	700

The home was acquired for $82,500 in 2004. No improvements have been made to the property.

What is on line 17 of Form 4562 (MACRS deductions for assets placed in service in tax years beginning before 2020) ?