During 2014, Rita acquired and placed in service two assets for use in her business, as follows:

• Asset A: Placed in service in February at a cost of $65,000 with a 7-year MACRS recovery period.

• Asset B: Placed in service in November at a cost of $30,000 with a 7-year MACRS recovery period.

Rita elects to expense $25,000 under Sec. 179. Compute Rita's total depreciation deduction for 2014 under each of the following assumptions:

a. Rita allocates the entire $25,000 Sec. 179 expense to Asset A.

b. Rita allocates the entire $25,000 Sec. 179 expense to Asset B?