Andy has operated his moving company as a sole proprietorship for several years. In 2014, he put into service $20,000 of property qualifying for immediate expensing under § 179. In 2014, Andy also joined with another local mover to form and operate a storage company, The Attic, organized as an LLC. Andy holds a 90% capital and profits interest in The Attic. In 2014, The Attic purchased and placed into service $215,000 of property qualifying for expensing under § 179. Andy has $150,000 of taxable income from his proprietorship and a $75,000 share of ordinary income from his 90% of The Attic, both before considering any § 179 expense. Assuming Andy wants to maximize his current deductions (without sacrificing future deductions), how much can he elect to deduct under § 179?