Modified Accelerated Cost Recovery System $($MACRS$)$ and Bonus Depreciation, Listed Property $($LO $8\mathrm{.}2,8\mathrm{.}4)$

On February $2,2023,$ Keiko purchases a personal computer. The computer cost $$5,560.$ Keiko uses the computer $85$ percent of the time in her accounting business, and the remaining $15$ percent of the time for various personal uses. Calculate Keiko's maximum depreciation deduction for $2023$ for the computer, assuming half$-$year convention and she does not use bonus depreciation or make the election to expense.

If required, round your answer to nearest dollar.

$\backslash$table$[[$TABLE $8\mathrm{.}2,$ACCELERATED DEPRECIATION FOR PERSONAL PROPERTY ASSUMING HALF$-$YEAR CONVENTION $($FOR PROPERTY PLACED IN SERVICE AFTER DECEMBER $31,1986)],[\backslash$table$[[$Recovery$],[$Year$]],\backslash$table$[[3-$Year$],[(200\%$ DB$)]],\backslash$table$[[5-$Year$],[(200\%$ DB$)]],7-$Year

$(\frac{200}{\%}DB),10-$Year

$(\frac{200}{\%}DB),15-$Year

$(\frac{150}{\%}DB),20-$Year

$(\frac{150}{\%}DB)$