MACRS questions

Please help me with the following questions
Rockford Corp, a calendar-year taxpayer, purchased used furniture and fixtures for use in its business and placed the property in service on December 1, 2011. The furniture and fixtures cost $112,000 and represened Rockford’s only acquisition of depreciable property during the year. Rockford did not make any special elections with regard to depreciation and did not elect to expense any part of the cost of the property under sec. 170. What is the amount of Rockford corp.’s depreciation deduction for the furniture and fixtures under MACRS for 2011?
The answer is 4,000

Can anyone please help??

Thanks