Burbank Corporation $($calendar$-$year$-$end$)$ acquired the following property this year: $($Use MACRS Table $1,$ Table $2,$ and Exhibit $10-10.)$

Asset Placed in Service Basis

Used copier November $12$ $ $9,800$

New computer equipment June $616,000$

Furniture July $1534,000$

New delivery truck October $2821,000$

Luxury auto January $3172,000$

Total $ $152,800$

Burbank acquired the copier in a tax$-$deferred transaction when the shareholder contributed the copier to the business in exchange for stock.

Note: Round your answer to the nearest whole dollar amount.

c$.$ What is Burbank's maximum cost recovery deduction this year assuming it elects $179$ expense and claims bonus depreciation?