As I understand it, the depreciation calculation in this case is
$358,545/27.5 = $13,038.
Your math is wrong, as you are using an incorrect formula. See IRS Publication 946 at https://www.irs.gov/pub/irs-pdf/p946.pdf and use the MACRS worksheet that starts on page 36. For line 6 of the worksheet, use table A-6 on page 71.
