Dain's Diamond Bit Drilling purchased the following assets this year.AssetPurchase DateOriginal BasisDrill bits $(5-$year$)$January $25$$ $90,000$Drill bits $(5-$year$)$July $2595,000$Commercial buildingApril $22220,000$Assume its taxable income for the year was $$53,000$ 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.b$.$ What is Dain's maximum depreciation deduction for the year $($including $179$ expense$)?$Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.