On July 2, 2020, a taxpayer placed in service a new computer that cost $4,000. The computer is used 100% for business. No bonus depreciation was taken on the computer in 2020, but 50% Section 179 allowance and MACRS were used to depreciate the computer. If this was the only property placed in service during 2020 , the taxpayer's 2021 depreciation on the computer would be: 1) $400 2) $200 3) $800 4) $1,280 5) $640