(B) Susan purchased office furniture on September 20, 2017, for $100,000. On October 10, 2017, she purchased business computers for $80,000. Susan placed all of the assets in service on January 15, 2018. Susan did not elect to expense any of the assets under 179, did not elect straight-line cost recovery, and did not take additional first-year depreciation. Determine the cost recovery deduction for the business assets for 2018.

(MAKE SURE TO ACCOUNT FOR THE TCJA CHANGES OF 2017 IF RELEVANT)