use $2022$ rules Kristine sold two assets on March $20$ of the current year. The first was machinery with an original basis of $$42,000,$ currently in the fifth year of depreciation, and depreciated under the half$-$year convention. The second was furniture with an original basis of $$26,000,$ placed in service during the fourth quarter, currently in the third year of depreciation, and depreciated under the mid$-$quarter convention. What is Kristine's depreciation deduction for the current year if the depreciation recovery period is seven years?