Carlos reported the following information for GPEs business activities (GPE uses the cash method of accounting):

Revenues:

Credit card receipts	$352,000
Cash receipts	648,000
Total revenue	$1,000,000

Expenses:

Advertising	$5,450
Insurance-professional	15,750
Office building rent	62,000
Equipment leases	6,050
Travel	14,200
Meals	2,980
Wages	498,725
Payroll Taxes and licenses	44,875
Employee health insurance	42,000
Employee benefit programs	14,500
Utilities	37,425
Office supplies	18,900
Legal and professional fees	15,550
Repairs and maintenance	10,000
Total Expenses	$ 788,400

GPE purchased and placed in service the following fixed assets in 2019:

Item	Date Purchased	Amount
Laptop computers	March 1	$20,500
Printers	June 1	$6,500
Office furniture	October 10	$19,000

GPE does not want to claim any Section 179 expensing on any of these assets, but would like to take 1^st year bonus depreciation, if available, on all the assets.