In 2018, 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 2019, Company W’s taxable income before any Section 179 deduction was $1,812,000. Compute its 2019 Section 179 deduction if: 

a. The total cost of qualifying property purchased in 2019 was $13,600. 

b. The total cost of qualifying property purchased in 2019 was $1,018,000.