Problem $10-64($LO $10-2,$ LO $10-3)($Static$)$

Acorn Construction $($calendar$-$year$-$end $C$ corporation$)$ has had rapid expansion during the last half of the current year due to the housing market's recovery. The company has record income and would like to maximize its cost recovery deduction for the current year. $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4,$ and Table $5.)$

Note: Round your answer to the nearest whole dollar amount.

Acorn provided you with the following information:

$\backslash$table$[[$Placed in$],[,$Service,Basis$],[$New equipment and tools,August $20,$$$3,800,000$