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

Asset	Purchase Date	Original Basis
Drill bits (5-year)	February 16	$ 91,600
Drill bits (5-year)	September 22	96,600
Commercial building	May 20	252,000

Assume its taxable income for the year was $69,000 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 February drill bits' original basis was $2,891,000, what is the maximum amount of 179 expense Dain's may deduct for the year?

d. If the February drill bits' original basis was $3,891,000, what is the maximum amount of 179 expense Dain's may deduct for the year?