On January 1, 2021, Story Books purchased and place in service a new delivery van for $45,000. The vans weight does not exceed 6,000 pounds. Furthermore, it purchased bookcases (7-year property) for $30,000, and computers (5-year property) for $11,000 on March 1, 2021. Assume Story Books does not have any depreciable assets other than the new assets placed in service for 2021. It elected to use MACRS. Story Books elected out of bonus depreciation and elected not to claim section 179. The business activity qualifies for the QBI deduction.