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

TABLE 2a MACRS Mid-Quarter Coureution: Fer preperty plased in jervied duritg the first oquerter TABLE 2c MACRS Mid-Quarter Conventiou: For preperty placed it aerice duritg the third quarter