naya purchased a new computer (5-year property) on june 1, 2022, for $4,000. naya could use the computer 100% of the time in her business, or she could allow her family to use the computer as well. naya estimates that if her family uses the computer, the business use will be 45% and the personal use will be 55%. determine the tax cost to naya, in the year of acquisition, of allowing her family to use the computer. assume that naya would not elect § 179 immediate expensing and that her marginal income tax rate is 32%. she does not claim any available additional first-year depreciation.