Dains Diamond Bit Drilling purchased the following assets this year.

Asset	Purchase Date	Original Basis
Drill bits (5-year)	25-Jan	$ 91,500
Drill bits (5-year)	25-Jul	96,500
Commercial building	22-Apr	250,000

Assume its taxable income for the year was $68,000 for purposes of computing the 179 expense (assume no bonus depreciation). (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Leave no answer blank. Enter zero if applicable.)

b. What is Dains maximum depreciation deduction for the year (including 179 expense)? (Round your intermediate calculations and final answer to the nearest whole dollar amount.)