@Steve_tt you need to use the $16,350 (close enough to the $16,348 table calculation - rounding).
The depreciation rules are allowed or allowable. If you did not take the depreciation in the first year, you still need to treat it as if it was taken.
I also agree with @AmeliesUncle in that regardless of what date in the month it was placed in service, you will use mid-month.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
