The Phineas and Lily Partnership bought a business for $500,000 on January 15. Included in the purchase price were business assets as follows: a certificate of deposit of $100,000, accounts receivable of $50,000, a truck with fair market value of $80,000, and a milling machine with a fair market value of $20,000 and an adjusted basis of $18,000. For depreciation purposes, what portion of the $500,000 lump-sum payment is allocated to the milling machine?