Dains Diamond Bit Drilling purchased the following assets this year.

Asset	Purchase Date	Original Basis
Drill bits (5-year)	January 19	$	120,500
Drill bits (5-year)	August 15		139,750
Commercial building	May 12		313,000

Assume its taxable income for the year was $58,500 before deducting any 179 expense (assume no bonus depreciation but assume that the 2014 179 limits are extended to 2015). (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

What is Dains maximum depreciation expense for the year (including 179 expense)?