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Scott and Kourtney Smith are married and have been clients of Footem and Filem, LLP (F&F) for the past few years. Kourtney is an elementary school teacher. Scott owns a landscaping business, Smith Landscaping, which he operates as a sole proprietorship. Scott conducts all of his business affairs from an office he maintains in his home.

In 2005, Scott purchased an antique desk at an auction for $1,000. The desk was built in 1908 and crafted from rich mahogany. It once sat in the personal office of Ron Burgundy, a famous newscaster who often used the desk to read his extensive collection of leatherbound books. Scott gave the desk to his father as a birthday present in 2005.

In April of this year, Scotts father passed away, leaving the antique desk to Scott. At the time of his fathers death, Scott learned that the desks fair market value had increased to $2,000 despite it having some minor damage that had accumulated over the years. Scott paid another $1,500 to have the desk professionally restored to its original working condition. According to a professional appraiser, the restoration raised the desks fair market value to $8,000. In honor of his father, who had originally given Scott the money to start his landscaping business, Scott put the antique desk in his home office and began using it exclusively for business purposes in May.

In June of this year, Scott purchased a new leather sofa for $1,000 and a new office chair for $800. Scott put the new sofa and chair in his home office and now uses them exclusively for client meetings. Scott would like to depreciate the desk, sofa, and chair for tax purposes, as he does for all of his business assets.

What is the maximum amount of depreciation Scott can claim for the current year for the desk, sofa, and chair

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