Betsy acquired a new network system on June 5, 2018 (5-year class property), for $61,000. She expects taxable income from the business will always be about $175,000 without regard to the 179 election. Betsy will elect 179 expensing. She also acquired 7-year property in July 2018 for $350,000. Determine Betsys maximum cost recovery deduction with respect to her purchases in 2018