Assume that Timberline Corporation has $2022$ taxable income of $$276,000$ for purposes of computing the $179$ expense. It acquired the following assets in $2022$: $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4$ and Table $5.)$

Asset Purchase Date Basis

Furniture $(7-$year$)$ December $1$ $ $430,000$

Computer equipment $(5-$year$)$ February $28126,000$

Copier $(5-$year$)$ July $1566,000$

Machinery $(7-$year$)$ May $22428,000$

Total $ $1,050,000$

Required:

a$-1.$ What is the maximum amount of $179$ expense Timberline may deduct for $2022?$

a$-2.$ What is Timberline's $179$ carryforward to $2023,$ if any?

b$.$ What would Timberline's maximum depreciation deduction be for $2022$ assuming no bonus depreciation?

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

c$.$ What would Timberline's maximum depreciation deduction be for $2022$ if the machinery cost $$3,860,000$ instead of $$428,000$ and assuming no bonus depreciation?