Phillip computes his cost recovery allowance using MACRS. He would like to use the section 179 immediate expensing, but he has elected to not claim any bonus depreciation. Phillip has never claimed section 179 or bonus depreciation before. The assets Phillip sold on March 20 are:

Date Acquired Asset Sales Price Original Cost Accumulated Depreciation as of BOY

5/1/10 Office building $940,000 $900,000 129,825

7/1/10 Furniture 50,000 239,000 206,998

8/13/12 Furniture 10,000 324,000 222,782

4/12/13 Office Equipment 100,000 120,000 67,524

5/13/15 Computers 30,000 50,000 10,000

Phillip has never sold any assets relating to his business before this transaction. How do I calculate depreciation?