Dain's Diamond Bit Drilling purchased the following assets this year. Assume its taxable income for the year was $56,000 before deducting any $179 expense (assume no bonus depreciation). Asset Purchase Date Original Basis Drill Bits (5-year) January 25 $90,000 July 25 95,000 April 22 220,000 Drill Bits (5-year) Commercial Building What is the maximum amount of $179 expense Dain may deduct for the year?