Assume that TDW Corporation $($calendar$-$year$-$end$)$ has $2023$ taxable income of $$684,000$ for purposes of computing the $179$ expense. The company acquired the following assets during $2023$: $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4,$ and Table $5.)$

Asset Placed in Service Basis

Machinery September $12$ $ $2,274,250$

Computer equipment February $10268,525$

Furniture April $2887,225$

Total $ $3,430,000$

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

b$.$ What is the maximum total depreciation, including $179$ expense, that TDW may deduct in $2023$ on the assets it placed in service in $2023,$ assuming no bonus depreciation?

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