Assume that Sivart Corporation has 2019 taxable income of $1,750,000 for purposes of computing the 179 expense and acquired several assets during the year. Assume the delivery truck does not qualify for bonus depreciation. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

	Placed in
Asset	Service		Basis
Machinery	June 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 2019?

b. What is the maximum total depreciation (179, bonus, MACRS) that Sivart may deduct in 2019 on the assets it placed in service in 2019?