[The following information applies to the questions displayed below.]

Evergreen Corporation (calendar year-end) acquired the following assets during the current year: (Use MACRS Table 1 and Table 2.)

Asset	Date Placed in Service	Original Basis
Machinery	October 25	$ 70,000
Computer equipment	February 3	10,000
Used delivery truck*	August 17	23,000
Furniture	April 22	150,000

*The delivery truck is not a luxury automobile.

b. What is the allowable depreciation on Evergreen's property in the current year if Evergreen does not elect out of bonus depreciation and elects out of 179 expense?