During 2019, a corporation placed in service several computers costing a total of $20,000 and machinery costing $160,000. These are the only depreciable assets placed in service by the corporation in 2019. The corporation's business income, after deducting all MACRS depreciation is $160,000. The maximum deduction in 2019 that the corporation can claim under Code Sec. 179 is: $0 $20,000 $160,000 $180,000