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

Asset Purchase Date Original Basis

Drill bits $(5-$year$)$ Feb$-11$ $ $92,100$

Drill bits $(5-$year$)$ Sep$-1397,100$

Commercial building Apr$-08262,000$

Assume its taxable income for the year was $$74,000$ 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?