Required information

$[$The following information applies to the questions displayed below.$]$

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.