Gillian, a married woman, is a sole proprietor who runs a landscaping business. Her net earnings from self-employment for 2013 were $85,000. Her husbands nursing wages were $35,000. In March of 2013, she purchased a backhoe for a cost of $155,000. The total of all personal property she placed in service during the year was $250,000. What is Gillians maximum Code Sec. 179 expense deduction in 2013? Assume she does not elect Code Sec. 179 expense with respect to any of the other assets placed in service.