a. Colonel Trautman runs a small demolition business with taxable income before any 179 expense of $450,000. He acquired a machine for the business on Feb 2, 2019 for $85,000, and an office building on April 1, 2019 for 22,000. Both of the assets are new and were put in service immediately.

Calculation the maximum deductions he is allowed take related to cost recovery for these assets for the year.

b. On Nov 12, 2020, Colonel Trautman sells the office building, How much depreciation expense can be deduct for the building in 2020.