During 2020, KC company acquired the following assets. The business has 2020 taxable income of $1.900.000 fom expense. (no bonus depreciation) Property Date Placed in Service Property Basis Computer equipment February 10 536,000 Office building May 2 480,000 Machinery Total September 12 1,550,000 $2,566,000 a) How much is total $179 qualified property? Show your detailed calculation. b) What is the maximum amount of $179 expense after phase-out the business may deduct fom explain your answer by following the phase-out requirement