In 2010, your company purchased a front-end loader for \($150,000,\) a dump truck for \($85,000,\) and a dumping trailer (pup) for the dump truck for \($38,000.\) The front-end loader was placed in service in April and the dump truck and dumping trailer were placed in service in July. In 2011, your company purchased three side-dump trailers for \($65,000\) each and three tractors to pull the side-dump trailers for \($68,000\) each, which were placed in service in May. In December of 2012, your company purchased a dump truck for \($87,000\) .

Determine the depreciation allowed for tax purposes for the 2012 tax year. The tax year runs from January to December. Ignore all Section 179 deductions. Hint: The tractors have a different recovery period than the rest of the equipment.