Assume that Timberline Corporation has 2018 taxable income of $242,000 for purposes of computing the 179 expense. It acquired the following assets in 2018: (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

	Purchase
Asset	Date		Basis
Furniture (7-year)	December 1	$	452,000
Computer equipment (5-year)	February 28		92,000
Copier (5-year)	July 15		32,000
Machinery (7-year)	May 22		482,000
Total		$	1,058,000

Required:

a-1. What is the maximum amount of 179 expense Timberline may deduct for 2018?

a-2. What is Timberlines 179 carryforward to 2019, if any?

b. What would Timberlines maximum depreciation deduction be for 2018 assuming no bonus depreciation? (Round your intermediate calculations to the nearest whole dollar amount.)

c. What would Timberlines maximum depreciation deduction be for 2018 if the machinery cost $3,020,000 instead of $482,000 and assuming no bonus depreciation? (Round your intermediate calculations to the nearest whole dollar amount.)