Way Corporation disposed of the following tangible personal property assets in the current year. Assume that the delivery truck is not a luxury auto. Calculate Way Corporation’s 2016 depreciation expense (ignore §179 expense and bonus depreciation for this problem).

Asset Date Acquired Date Sold Convention Original Basis Furniture (7-year) 5/12/12 7/15/16 HY $ 55,000 Machinery (7-year) 3/23/13 3/15/16 MQ 72,000 Delivery truck (5-year) 9/17/14 3/13/16 HY 20,000 Machinery (7-year) 10/11/15 8/11/16 MQ 270,000 Computer (5-year) 10/11/16 12/15/16 HY 80,000