Hayden company placed in service 20000 of office equipment in May of 2023 and 200,000 of machinery with 7-year tax life in October of 2023.

Due to anticipated business income limitations in future years, Hayden elects immediate expensing under IRC section 179 in the amount of 50,000 on office equipment and utilizes additional first-year depreciation for both assets.

What is the total amount of MARCS cost recovery in 2023?

hint october is in the 4th quarter of the year.