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

	Purchase	Original
Asset	Date	Basis
Drill bits (5-year)	Jan-13	$	130,500
Drill bits (5-year)	Sep-01		149,750
Commercial building	May-27		234,000

Assume its taxable income for the year was $61,500 for purposes of computing the §179 expense (assume no bonus depreciation). (Use MACRS Table 1, Table 2, Table 3, Table 4and Table 5.) (Leave no answer blank. Enter zero if applicable.)

  

b. What is Dain’s maximum depreciation deduction for the year (including §179 expense)? (Round your intermediate calculations to the nearest whole dollar amount