Diana acquires, for $$65,000,$ and places in service a $5-$year class asset on December $19,2023.$ It is the only asset that Diana acquires during $2023.$ Diana does not elect immediate expensing under $179.$ She elects additional first$-$year deprecation.

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Calculate Diana's total cost recovery deduction for $2023.$

$Exhibit $8\mathrm{.}3$ MACRS Accelerated Depreciation for Personal Property

Assuming Half$-$Year Convention $($Percentage Rates$)$Exhibit $8\mathrm{.}8$ MACRS Straight$-$Line Depreciation for Real Property

Assuming Mid$-$Month Convention$*($Percentage Rates$)$

For Property Placed in Service after December $31,1986,$ and before May $13,1993$: $31\mathrm{.}5-$Year Nonresidential Real Property

For Property Placed in Service after May $12,1993$: $39-$Year Nonresidential Real Property