Rogers Corp. acquires and places in service a $7-$year class asset on May

$9,2023,$ ?for $$254,317($the only asset placed in service during the year$).$

Rogers Corp. does not elect to take any available additional first$-$year

depreciation for the year.

Taxable income, before any depreciation for the year, is $$46,995.$

How much depreciation, if any, can be claimed on this asset for

$2023?$MACRS Accelerated Depreciation for Personal Property Assuming Half$-$Year

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convention

MACRS Accelerated Depreciation for Personal Property Assuming Half-Year Convention File Preview For Property Placed in Service after December 31, 1986 Recovery Year 3-Year 5-Year 7-Year 10-Year (200% (200% (200% 15-Year 20-Year (200% (150% (150% DB) DB) DB) DB) DB) DB) 1234567 33.33 20.00 14.29 10.00 5.00 3.750 2 44.45 32.00 24.49 18.00 9.50 7.219 14.81 19.20 17.49 14.40 8.55 6.677 4 7.41 11.52* 12.49 11.52 7.70 6.177 11.52 8.93 * 9.22 6.93 5.713 6 5.76 8.92 7.37 6.23 5.285 8.93 6.55* 5.90* 4.888 220 8 9 10 11 12 13 14 15 16 17 18 19 20 4.46 6.55 5.90 4.522 6.56 5.91 4.462 * 6.55 5.90 4.461 3.28 5.91 4.462 5.90 4.461 5.91 4.462 5.90 4.461 5.91 4.462 2.95 4.461 4.462 4.461 4.462 4.461 21 2.231