Ronald, a calendar-year taxpayer, purchased used furniture and fixtures for use in his business and placed the property in service on November 1, 2014. The furniture and fixtures cost $56,000 and represented Ronalds only acquisition of depreciable property during the year. Ronald did not elect to expense any part of the cost of the property under Sec. 179. What is the amount of Ronalds depreciation deduction for the furniture and fixtures under the Modified Accelerated Cost Recovery System (MACRS) for 2014?