Assume that Timberline Corporation has 2023 taxable income of $284,000 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 $ 538,000 Computer equipment (5-year) February 28 134,000 Copier (5-year) July 15 74,000 Machinery (7-year) May 22 504,000 Total $ 1,250,000 Required: a-1. What is Timberline's 179 carryforward to 2024, if any?