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

Asset Purchase Date Original Basis

Drill bits $(5-$year$)$ March $28$ $ $90,300$

Drill bits $(5-$year$)$ August $1895,300$

Commercial building June $02226,000$

Assume its taxable income for the year was $$56,000$ 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?

b$.$ What is Dain's maximum depreciation deduction for the year $($including $179$ expense$)$

c$.$ If the January drill bits' original basis was $$2,878,000,$ what is the maximum amount of $179$ expense Dain's may deduct for the year?

d$.$ If the January drill bits' original basis was $$3,878,000,$ what is the maximum amount of $179$ expense Dain's may deduct for the year?