The United Express Company begins business in August of the current year by purchasing the assets listed in the table below. If United Express elects not to claim bonus depreciation, calculate the maximum MACRS depreciation on the assets. (Hint: Maximize the Section 179 election effect.)

AssetCost

Trucks (5-year MACRS property)$ 588,000

Tractor units (3-year MACRS property)55,000

Office equipment (7-year MACRS property)486,000