Delly Corporation is in its first year of operation. During the third quarter, Panther places in service $40,000 worth of computer equipment, which is eligible for 179 and bonus depreciation. Panthers taxable income for the year, without considering any cost recovery on this asset, is $25,000. Panther expects to have significant growth each year for the foreseeable future, with assets placed in service of at least $2.5 million, and substantial taxable income, each year. As such, Panther wishes not to generate a 179 carry forward this year, as it is likely to go unused for some time. Assuming Panther does not elect out of bonus depreciation, how much 179 deduction should Panther elect to take during the current year in order to zero out taxable income without generating a 179 carry forward?