Sams Bakery acquired and placed in service a new oven (7-year class asset) with a cost of $18,000 in November 2020. The company is a calendar year taxpayer, and this was the only asset acquired in 2020. Sams Bakery disposes of the oven in July 2021. What cost recovery deduction can the company take in 2021? Assume Sams did not elect Sec. 179 expense or bonus depreciation.