Dain's Diamond Bit Drilling purchased the following assets this year. Asset Purchase Date Original Basis Drill bits (5-year) Mar-08 $ 92,300 Drill bits (5-year) Jul-11 97,300 Commercial building Jun-15 266,000 Assume its taxable income for the year was $76,000 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. a. What is the maximum amount of 179 expense Dain's may deduct for the year