Patel packaging systems purchased a new computer system in 2021 at a cost of $328,000. This system is in the 5-year macrs class, and has depreciation allowance percentages of 20, 32, 19. 2, 11. 52, 11. 52, and 5. 76. What is the maximum amount of depreciation the firm can claim on this system in the first year if it selects the bonus depreciation method?.