Dain's Diamond Bit Drilling purchased the following assets this year.

Asset	Purchase Date	Original Basis
Drill bits (5-year)	January 23	$ 90,200
Drill bits (5-year)	September 21	95,200
Commercial building	May 17	224,000

Assume its taxable income for the year was $55,000 for purposes of computing the 179 expense (assume no bonus depreciation). (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

Note: Leave no answer blank. Enter zero if applicable.

b. What is Dain's maximum depreciation deduction for the year (including 179 expense)?

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.