On September 5, 2020, Elizabeth places in service listed property (MACRS 5-year property) in Alaska. The property cost $13,000. She borrowed 17,500 from the bank when the interest rates were favorable (3%) but she is having a hard time earning enough salary to cover the interest expense. Her parents gave her $2,700 and she inherited an oil painting from her uncle, that she was considering selling to cover her business costs. Elizabeth uses the property 61% for business and 24% for the production of income. She elects not to take any available additional first-year depreciation. During the year she also travelled to Boston to discuss acquiring a restaurant and a bakery as she is interested in expanding her business. She is wondering what is she going to do about the property acquired in Alaska as it hasn't been depreciated in full yet. Also, her business partner has suggested that she tries to refinance the loan and not miss the deadline for filing the federal tax return as it would reflect poorly on her future business strategy. Most importantly, to minimize her tax liability, she is interested in calculating maximum deduction in connection with the property

What is Elizabeth's cost recovery allowance for the year? Round your answer to the nearest dollar.