Roberto Trucks Inc (a calendar-year corporation) purchased a delivery truck for $60,000 on December 1, 2018 and sold the truck on February 1, 2020. This was the only acquisition for the year in 2018. What is maximum depreciation allowed for 2020? [Assume (1) Section 179 and bonus depreciation does not apply and (2) this is not a luxury automobile].

Use the appropriate IRS Depreciation Table (Tables A-1 through A-7) in Appendix A (linked in notes) to answer this question. Note, a delivery truck has a five-year recovery period.

Table A-1. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Half-Year Convention Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 1 2 3 4 5 33.33% 44.45 14.81 7.41 20.00% 32.00 19.20 11.52 11.52 14.29% 24.49 17.49 12.49 8.93 10.00% 18.00 14.40 11.52 9.22 5.00% 9.50 8.55 7.70 6.93 3.750% 7.219 6.677 6.177 5.713 5.76 8.92 8.93 6 7 8 9 10 4.46 7.37 6.55 6.55 6.56 6.55 6.23 5.90 5.90 5.91 5.90 5.285 4.888 4.522 4.462 4.461 3.28 11 12 13 14 15 5.91 5.90 5.91 5.90 5.91 4.462 4.461 4.462 4.461 4.462 2.95 16 17 18 19 20 4.461 4.462 4.461 4.462 4.461 21 2.231 Table A-2. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in First Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 1 2 3 4 5 58.33% 27.78 12.35 1.54 35.00% 26.00 15.60 11.01 11.01 25.00% 21.43 15.31 10.93 8.75 17.50% 16.50 13.20 10.56 8.45 8.75% 9.13 8.21 7.39 6.65 6.563% 7.000 6.482 5.996 5.546 1.38 8.74 8.75 1.09 7 8 9 10 6.76 6.55 6.55 6.56 6.55 5.99 5.90 5.91 5.90 5.91 5.130 4.746 4.459 4.459 4.459 0.82 11 12 13 14 15 5.90 5.91 5.90 5.91 5.90 4.459 4.460 4.459 4.460 4.459 0.74 16 17 18 19 20 4.460 4.459 4.460 4.459 4.460 21 0.565 Table A-3. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in Second Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 1 2 3 41.67% 38.89 14.14 5.30 25.00% 30.00 18.00 11.37 11.37 17.85% 23.47 16.76 11.97 8.87 12.50% 17.50 14.00 11.20 8.96 6.25% 9.38 8.44 7.59 6.83 4.688% 7.148 6.612 6.116 5.658 4.26 8.87 8.87 3.34 7.17 6.55 6.55 6.56 6.55 6.15 5.91 5.90 5.91 5.90 5.233 4.841 4.478 4.463 4.463 10 2.46 11 12 13 14 15 5.91 5.90 5.91 5.90 5.91 4.463 4.463 4.463 4.463 4.462 2.21 16 17 18 19 20 4.463 4.462 4.463 4.462 4.463 21 1.673 Table A-4. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in Third Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 2 3 4 5 25.00% 50.00 16.67 8.33 15.00% 34.00 20.40 12.24 11.30 10.71% 25.51 18.22 13.02 9.30 7.50% 18.50 14.80 11.84 9.47 3.75% 9.63 8.66 7.80 7.02 2.813% 7.289 6.742 6.237 5.769 7.06 6 7 8 9 10 8.85 8.86 5.53 7.58 6.55 6.55 6.56 6.55 6.31 5.90 5.90 5.91 5.90 5.336 4.936 4.566 4.460 4.460 4.10 11 12 13 14 15 5.91 5.90 5.91 5.90 5.91 4.460 4.460 4.461 4.460 4.461 3.69 16 17 18 19 20 4.460 4.461 4.460 4.461 4.460 21 2.788 Table A-5. 3-, 5-,7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in Fourth Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 1 8.33% 5.00% 3.57% 2.50% 1.25% 2 61.11 38.00 27.55 19.50 9.88 3 20.37 22.80 19.68 15.60 8.89 4 10.19 13.68 14.06 12.48 8.00 5 10.94 10.04 9.98 7.20 20-year 0.938% 7.430 6.872 6.357 5.880 9.58 6 7 8 9 10 8.73 8.73 7.64 7.99 6.55 6.55 6.56 6.55 6.48 5.90 5.90 5.90 5.91 5.439 5.031 4.654 4.458 4.458 5.74 11 12 13 14 15 5.90 5.91 5.90 5.91 5.90 4.458 4.458 4.458 4.458 4.458 5.17 16 17 18 19 20 4.458 4.458 4.459 4.458 4.459 21 3.901 Table A-6. 6 Residential Rental Property Mid-Month Convention Straight Line-27.5 Years Year Month property placed in service 5 7 8 1 2 2 3 4 6 8 9 10 11 12 1 2-9 10 11 12 3.485% 3.636 3.637 3.636 3.637 3.182% 3.636 3.637 3.636 3.637 2.879% 3.636 3.637 3.636 3.637 2.576% 3.636 3.637 3.636 3.637 2.273% 3.636 3.637 3.636 3.637 1.970% 1.667% 3.636 3.636 3.637 3.636 3.636 3.637 3.637 3.636 1.364% 3.636 3.636 3.637 3.636 1.061% 0.758% 3.636 3.636 3.636 3.636 3.637 3.637 3.636 3.636 0.455% 3.636 3.636 3.637 3.636 0.152% 3.636 3.636 3.637 3.636 13 14 15 16 17 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 18 19 20 21 22 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 23 24 25 26 27 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.637 3.636 3.637 3.636 3.637 3.636 1.97 2.273 2.576 2.879 3.182 3.485 28 29 3.636 0.152 3.636 0.455 3.636 0.758 3.636 1.061 3.636 1.364 3.636 1.667 Table A-7. Nonresidential Real Property Mid-Month Convention Straight Line-31.5 Years Month property placed in service Year 1 2 3 4 5 6 7 8 9 10 11 12 2-7 8 9 10 3.042% 3.175 3.175 3.174 3.175 2.778% 3.175 3.174 3.175 3.174 2.513% 3.175 3.175 3.174 3.175 2.249% 3.175 3.174 3.175 3.174 1.984% 3.175 3.175 3.174 1.720% 3.175 3.174 3.175 3.174 1.455% 3.175 3.175 3.174 3.175 1.190% 3.175 3.175 3.175 3.174 0.926% 3.175 3.175 3.174 3.175 0.661% 3.175 3.175 3.175 3.174 0.397% 3.175 3.175 3.174 3.175 0.132% 3.175 3.175 3.175 3.174 3.175 11 12 13 14 15 3.174 3.175 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 16 17 18 19 20 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 21 22 23 24 25 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 26 27 28 29 30 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 31 32 33 3.174 1.720 3.175 1.984 3.174 2.249 3.175 2.513 3.174 2.778 3.175 3.042 3.174 3.175 0.132 3.175 3.174 0.397 3.174 3.175 0.661 3.175 3.174 0.926 3.174 3.175 1.190 3.175 3.174 1.455 Table A-7a. Nonresidential Real Property Mid-Month Convention Straight Line-39 Years Month property placed in service Year 1 2 3 4 5 6 7 00 9 10 11 12 1 2-39 40 2.461% 2.564 0.107 2.247% 2.564 0.321 2.033% 2.564 0.535 1.819% 2.564 0.749 1.605% 2.564 0.963 1.391% 2.564 1.177 1.177% 2.564 1.391 0.963% 2.564 1.605 0.749% 2.564 1.819 0.535% 2.564 2.033 0.321% 2.564 2.247 0.107% 2.564 2.461