Way Corporation disposed of the following tangible personal property assets in the current year.

Asset	Date Acquired	Date Sold	Convention	Original Basis
Furniture (7-year)	5/12/17	7/15/21	HY	$ 77,500
Machinery (7-year)	3/23/18	3/15/21	MQ	94,500
Delivery truck* (5-year)	9/17/19	3/13/21	HY	38,000
Machinery (7-year)	10/11/20	8/19/21	MQ	293,400
Computer (5-year)	10/11/21	12/15/21	HY	98,000

*Used 100 percent for business.

Assume that the delivery truck is not a luxury auto. Calculate Way Corporation's 2021 depreciation deduction (ignore 179 expense and bonus depreciation for this problem). (Use MACRS Table 1, Table 2, and Exhibit 10-6.) (Round your intermediate dollar calculations and final answer to the nearest whole dollar amount.)

EXHIBIT 10-6 Mid-Quarter Convention Percentage of Full-Year's Depreciation in Year of Disposition

Quarter of Disposition	Percentage	Calculation*
1st	12.5%	1.5/12
2nd	37.5	4.5/12
3rd	62.5	7.5/12
4th	87.5	10.5/12

*The calculation is the number of months the taxpayer held or is deemed to have held the asset in the year of disposition divided by 12 months in the year.

Table 1 MACRS Half-Year Convention

Depreciation Rate for Recovery Period
	3-Year	5-Year	7-Year	10-Year	15-Year	20-Year
Year 1	33.33%	20.00%	14.29%	10.00%	5.00%	3.750%
Year 2	44.45	32.00	24.49	18.00	9.50	7.219
Year 3	14.81	19.20	17.49	14.40	8.55	6.677
Year 4	7.41	11.52	12.49	11.52	7.70	6.177
Year 5		11.52	8.93	9.22	6.93	5.713
Year 6		5.76	8.92	7.37	6.23	5.285
Year 7			8.93	6.55	5.90	4.888
Year 8			4.46	6.55	5.90	4.522
Year 9				6.56	5.91	4.462
Year 10				6.55	5.90	4.461
Year 11				3.28	5.91	4.462
Year 12					5.90	4.461
Year 13					5.91	4.462
Year 14					5.90	4.461
Year 15					5.91	4.462
Year 16					2.95	4.461
Year 17						4.462
Year 18						4.461
Year 19						4.462
Year 20						4.461
Year 21						2.231