Assume that Timberline Corporation has $2023$ taxable income of $$258,000$ for purposes of computing the $179$ expense. It acquired the following assets in $2023$: $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4,$ and Table $5.)$

Asset Purchase Date Basis

Furniture $(7-$year$)$ December $1$ $ $512,000$

Computer equipment $(5-$year$)$ February $28108,000$

Copier $(5-$year$)$ July $1548,000$

Machinery $(7-$year$)$ May $22582,000$

Total $ $1,250,000$

b$.$ What would Timberline's maximum depreciation deduction be for $2023$ assuming no bonus depreciation?

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