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Burbank Corporation $($calendar$-$year$-$end$)$ acquired the following property this year: $($Use MACRS Table $1,$ Table $2,$ and

Exhibit $10-10.)$

Burbank acquired the copier in a tax$-$deferred transaction when the shareholder contributed the copier to the business in

exchange for stock.

a$.$ Assuming no bonus or $$179$ expense, what is Burbank's maximum cost recovery deduction for this year?

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

Maximum cost recovery deductionBurbank Corporation $($calendar$-$year$-$end$)$ acquired the following property this year: $($Use MACRS Table $1,$ Table $2,$ and Exhibit $10-10.)$Asset Placed in ServiceBasisUsed copier November $12$$ $7,800$New computer equipment June $614,000$Furniture July $1532,000$New delivery truck October $2819,000$ Luxury autoJanuary $3170,000$Total $ $142,800$Burbank acquired the copier in a tax$-$deferred transaction when the shareholder contributed the copier to the business in exchange for stock.a$.$ Assuming no bonus or $179$ expense, what is Burbank's maximum cost recovery deduction for this year?Note: Round your answer to the nearest whole dollar amount.Table $1$ MACRS Half$-$Year Convention

$\backslash$table$[[$Depreciation Rate for Recovery Period$],[,3-$Year,$5-$Year,$7-$Year,$10-$Year,$15-$Year,$20-$Year$],[$Year $1,33\mathrm{.}33\%,20\mathrm{.}00\%,14\mathrm{.}29\%,10\mathrm{.}00\%,5\mathrm{.}00\%,3\mathrm{.}750\%$