Assume that ACW Corporation has $2023$ taxable income of $$1,820,000$ for purposes of computing the $179$ expense. The company

acquired the following assets during $2023($assume no bonus depreciation$)$: $($Use MACRS Table $1,$ Table $2,$ and Table $5.)$

a$.$ What is the maximum amount of $$179$ expense ACW may deduct for $2023?$

b$.$ What is the maximum total depreciation that ACW may deduct in $2023$ on the assets it placed in service in $2023?$

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.