Assume that Sivart Corporation has 2016 taxable income of $750,000 before the 179 expense and acquired the following assets during 2016: (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

	Placed in
Asset	Service		Basis
Machinery	October 12	$	1,440,000
Computer equipment	February 10		70,000
Delivery Truck-used	August 21		93,000
Furniture	April 2		310,000
Total		$	1,913,000

a. What is the maximum amount of 179 expense Sivart may deduct for 2016?

b. What is the maximum total depreciation expense (179, bonus, MACRS) that Sivart may deduct in 2016 on the assets it placed in service in 2016? (includes 179)