On April 18, 2020, Petros buys all the assets of Brigids Muffler Shop. Included in the purchase price of $306,000 is a payment of $20,300 to Brigid not to open a competing shop in the state for a period of 5 years. Brigids assets at the date of sale are as follows:

asset	adj basis	fair mkt value
inventory	8200	10300
equipment	3100	31000
building	78700	110800
patent	500	14900
land	5500	9900

The patent is on a special muffler that Brigid developed and patented 5 years ago. Petros would like to know the maximum amount of the deduction he will be allowed on the purchase of Brigids assets for 2020.Refer to the MACRS Depreciation Tables to answer the following question. Note: Do not round any division. Round other computations to the nearest whole dollar. Assume the equipment has a MACRS recovery period of 7 years and that bonus depreciation is taken in the year of acquisition.

The maximum amount of the deduction Petros will be allowed on the purchase of Brigid's assets for 2020 is ?