At the beginning of the year, Poplask began a calendar-year dog boarding business called Griff's Palace. Poblack bought and placed in service the following assets during the year: Asset Date Acquired Cost Basis Computer equipment 3/23 $5,000 Dog grooming furniture 5/12 $7,000 Pickup truck 9/17 $10,000 Commercial building 10/11 $290,000 Land (one acre) 10/11 $80,000 a. Assuming Berlock elects to maximize his Section 179 deduction, how much Section 179 cost recovery can he take assuming he meets all the other requirements for deducting Section 179 and what is his MACRS deduction? Section 179 deduction MACRS deduction