Assume that Sivart Corporation has 2021 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.)

Asset	Placed in Service	Basis
Machinery	June 12	$ 1,440,000
Computer equipment	February 10	70,000
Delivery Truckused	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 2021?

b. What is the maximum total depreciation (179, bonus, MACRS) that Sivart may deduct in 2021 on the assets it placed in service in 2021?