Assume that Timberline Corporation has 2019 taxable income of $256,000 for purposes of computing the 179 expense.It acquired the following assets in 2019: (UseMACRSTable 1,Table 2,Table 3,Table 4andTable 5.)

PurchaseAssetDateBasisFurniture (7-year)December 1$466,000Computer equipment (5-year)February 28106,000Copier (5-year)July 1546,000Machinery (7-year)May 22496,000Total$1,114,000

1. a-1.What is the maximum amount of 179 expense Timberline may deduct for 2019?
2. a-2.What is Timberline's 179 carryforward to 2020, if any?