Question $8.$ Frank is a calendar year taxpayer. Frank's business has a group of computers $($a $5-$year asset$)$

used $100\%$ for business purposes. The original cost was $$600,000.$ The asset was placed in service in

March $2021($quarter $1$ of year $1)$ and is on the mid$-$quarter convention. Frank elected the default $200\%$

declining balance method and elected not to take any Section $179$ expense or bonus depreciation in respect

to this asset. In July $2023($quarter $3$ of year $3),$ Frank disposed of this asset. Compute the ${2023}_{?}($year $3).$

depreciation deduction allowed for this asset using the standard MACRS tables and taking into account any

disposal year adjustments.

$$93,600$

$$58,500$

$$57,600$

$$76,500$