Dain's Diamond Bit Drilling purchased the following assets this year. Assume its taxable income for the year was $58,000 before deducting any $179 expense (assume no bonus depreciation). Original Purchase Date Asset Basis Drill Bits (5-year) January 25 $90,000 Drill Bits (5-year) July 25 95,000 Commercial Building April 22 220,000 What is the maximum amount of $179 expense Dain may deduct for the year