In 2015, Company W elected under Section 179 to expense $19,300 of the cost of qualifying property. However, it could deduct only $15,000 of the expense because of the taxable income limitation. In 2016, Company W’s taxable income before any Section 179 deduction was $812,000. Compute its 2016 Section 179 deduction if:
a. The total cost of qualifying property purchased in 2016 was $13,600.
b. The total cost of qualifying property purchased in 2016 was $25,000.