Problem $10-54($LO $10-2,$ LO $10-3)($Algo$)$

Convers Corporation $($calendar$-$year$-$end$)$ acquired the following assets during the current tax year: $($Ignore $\backslash (\backslash$S $179\backslash )$ expense and bonus depreclation for this problem$)$: $($Use MACRS Table $1,$ Table $2,$ and Table $5.)$

$*$The delivery truck is not a luxury automoble.

In addition to these assets, Convers Installed qualified real property $($MACRS$,15$ year, $\backslash (150\backslash \%\backslash$mathrm$\{$DB$\}\backslash ))$ on May $12$ at a cost of $\backslash (\backslash$$ $400,000\backslash ).$

Problem $10-54$ Part a $($Algo$)$

a$.$ What is the allowable MACRS depreciation on Convers's property in the current year assuming Convers does not elect $\backslash (\backslash$$ $179\backslash )$ expense and elects out of bonus depreclation?

Note: Round your Intermedlate calculations to the nearest whole dollar amount.