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On October 2, 2019, Andres Corporation (a calendar year corporation) acquires and places into service business furniture costing $35,000. No other acquisitions are made during

On October 2, 2019, Andres Corporation (a calendar year corporation) acquires and places into service business furniture costing $35,000. No other acquisitions are made during the year. No Sec. 179 election is made. The depreciation for 2019 is:

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