Assume that Sivart Corporation has 2015 taxable income of $750,000 before the §179 expense and acquired the following assets during 2015:

a) What is the maximum amount of §179 expense Sivart may deduct for 2015 (assume that bonus depreciation and 2014 §179 limits are extended to 2015)?
b) What is the maximum total depreciation expense (§179, bonus, MACRS) that Sivart may deduct in 2015 on the assets it placed in service in 2015 (assume that bonus depreciation and 2014 §179 limits are extended to 2015)?

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Placed in Service Asset Basis Machinery Computer equipment Delivery Truck-used Furniture Total October 12 February 10 August 21 April 2 $1,440,000 70,000 93,000 310,000 $1,913,000