Wheeler LLC purchased two assets during the current year (a full 12-month tax year). On November 16 Wheeler placed in service computer equipment (five-year property) with a basis of $26,500 and on April 20 placed in service furniture (seven-year property) with a basis of $17,900. Calculate the maximum depreciation expense (ignoring 5179 and bonus depreciation). (Use MACRS Table 2.) (Round final answer to the nearest whole number.) TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter Depreciation Rate for Recovery Period 5-Year 7-Year 35.00% 25.00% 26.00 2143 15.60 15.31 11.01 10.93 11.01 8.75 1.38 8.74 8.75 1.09 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 TABLE 26 MACRS Mid-Quarter Convention: For property placed in service during the second quarter Depreciation Rate for Recovery Period 5-Year 7-Year 25.00% 17.85% 30.00 23.47 18.00 16.76 11.37 11.97 11.37 8.87 4.26 8.87 8.87 3.34 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 TABLE 2c MACRS Mid-Quarter Convention: For property placed in service during the third quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 TABLE 2d MACRS-Mid Quarter Convention: For property placed in service during the fourth quarter Depreciation Rate for Recovery Period 5-Year 7-Year 3.57% 15.00% 34.00 20.40 12.24 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 11.30 7.06 5.00% 38.00 22.80 10.71% 25.51 18.22 13.02 13.68 10.94 9.58 9.30 8.85 8.86 5.53 27.55 19.68 14.06 10.04 8.73 8.73 7.64 *