Wheeler LLC purchased two assets during the current year (a full 12-month tax year). On April 20. Wheeler placed in service furniture (seven-year property) with a basis of $12,200. On November 16 . Wheeler placed in service computer equipment (five-year property) with a basis of $17,000. Calculate the maximum depreciation expense (ignoring $179 and bonus depreciation). (Use MACRS Table 2.) (Round final answer to the nearest whole number.)