Casper used the following assets in his Schedule C trade or business in the tax year 2019:

Casper is a new client and unfortunately does not have a copy of his prior year tax return. He recalls that all of the assets purchased in prior years used MACRS depreciation (no ?179 expense was taken). Casper does not wish to take a ?179. Calculate the current year depreciation allowance for Casper?s business. Correctly report the amounts on Form 4562.

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Date Cost Asset Date Business Purchased Sold Use Percentage $3,000 Computer 1 03/12/16 100% Computer 2 05/05/16 05/15/19 100% $2,500 $2,200 100% Printer 08/25/19 100% Computer 3 05/25/19 $2,800 $2,700 Equipment 03/20/17 100% 05/01/19 S20,000 Auto 90% Fumiture 1 08/25/19 02/12/17 100% S22,000 Fumiture 2 08/15/17 100% S3,600 Office bldg. 04/01/19 100% $330,000