How to apply Bonus Depreciation on assets?

We have a requirement to apply Bonus Depreciation on assets which are following MACRS Half Year Prorate convention.

We've configured a Bonus Rate of 100% and expect 100% of the asset cost to be depreciated in the 1st year. However, the depreciation calculation is not as per our expectation.

Example: Asset Cost - 39490.37; Life - 60 months; Dep method - MACRS HY; Prorate convention - Half year; Bonus rule - 100%. However, as shown in the what-if depreciation report (Column Q), the depreciation (inclusive of bonus) in the 1st year of asset life does not amount to 39490.37.