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$)5/12/197/15/23$ HY $ $80,000$

Machinery $(7-$year$)3/23/203/15/23$ MQ $97,000$

Delivery truck$*(5-$year$)9/17/213/13/23$ HY $40,000$

Machinery $(7-$year$)10/11/228/11/23$ MQ $296,000$

Computer $(5-$year$)10/11/2312/15/23$ HY $100,000$

$*$Used $100$ percent for business.

Assume that the delivery truck is not a luxury auto. Calculate Way Corporation's $2023$ depreciation deduction $($ignore $179$ expense and bonus depreciation for this problem$).($Use MACRS Table $1,$ Table $2,$ and Exhibit $10-6.)$

Note: Round your intermediate dollar calculations and final answer to the nearest whole dollar amount.