Convers Corporation (calendar year-end) acquired the following assets during the current tax year: (ignore §179 expense and bonus depreciation for this problem): (Use MACRS Table 1, Table 2, and Table 5.)

Asset Date Placed in Service Original Basis
Machinery October 25 $ 106,000
Computer equipment February 3 46,000
Delivery truck*Footnote asterisk March 17 59,000
Furniture April 22 186,000
Total $ 397,000
*Footnote asteriskThe delivery truck is not a luxury automobile.

In addition to these assets, Convers installed qualified real property (MACRS, 15 year, 150% DB) on May 12 at a cost of $660,000.

b. What is the allowable MACRS depreciation on Convers's property in the current year assuming Convers does not elect out of bonus depreciation (but does not take §179 expense)?

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