On August $11,2023,$ Nancy acquired and placed into service residential rental property, which cost $$430,000$; the cost of the land has been excluded. Nancy annually elects the maximum allowed Sec. $179$ deduction for all qualifying property. Nancys taxable income for the year from her business is $$450,000.$ If the rental property is the only depreciable property that Nancy has, then the total depreciation for the year is:

USE $2023$ TAX RULES