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	$ 90,000
Machinery (7-year)	3/23/18	3/15/21	MQ	107,000
Delivery truck* (5-year)	9/17/19	3/13/21	HY	48,000
Machinery (7-year)	10/11/20	8/24/21	MQ	306,400
Computer (5-year)	10/11/21	12/15/21	HY	108,000

*Used 100 percent for business.

Assume that the delivery truck is not a luxury auto. Calculate Way Corporations 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.)