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Harris Corporation is a technology start-up in its second year of operations. The company didnt purchase any assets this year but purchased the following assets in the prior year:

Asset	Placed in Service	Basis
Office equipment	August 14	$ 11,400
Manufacturing equipment	April 15	82,000
Computer system	June 1	30,000
Total		$ 123,400

Harris did not know depreciation was tax deductible until it hired an accountant this year and didn't claim any depreciation deduction in its first year of operation. (Use MACRS Table 1 and Table 2.)

b. What is the basis of the office equipment at the end of the second year?