Sally purchased a new computer (five-year property) on June 1, 2013, for $4,000. Sally could use the computer 100% of the time in her business, or she could allow her family to also use the computer. Sally estimates that if her family uses the computer, the business use will be 45% and the personal use will be 55%. Determine the tax cost to Sally, in the year of acquisition, of allowing her family to use the computer. Assume that Sally would not elect 179 limited expensing and that her marginal tax rate is 28%. She elects not to take additional first-year depreciation.