Dains Diamond Bit Drilling purchased the following assets this year.

Asset	Purchase Date	Original Basis
Drill bits (5-year)	March 28	$	106,000
Drill bits (5-year)	August 18		130,500
Commercial building	June 2		283,000

Assume its taxable income for the year was $61,750 before deducting any 179 expense (assume no bonus depreciation). (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

a.	What is Dains maximum 179 expense for the year?

b.	What is Dains maximum depreciation expense for the year (including 179 expense)?

c.	If the March drill bits original basis was $2,379,500, what is Dains maximum 179 expense for the year?

d.	If the March drill bits basis was $2,499,500, what is Dains maximum 179 expense for the year?