The Codfather Fish & Chips is a sole proprietorship that began business on October 1, 2023. Its depreciable fixed assets consist of a large, industrial-strength fryer (purchased on October 2, 2023 for $16,887), and a walk-in refrigerator (purchased on October 3, 2023 for $12,880). In 2023, it declined section 179 and bonus depreciation, but it uses straight-line depreciation. For 2024, how much regular depreciation could it properly claim