In $2023,$ Wally Corporation purchased two $7-$year assets:

$$ Asset $1$: $$1,260,000$ cost basis placed into service in February

$$ Asset $2$: $$1,240,000$ cost basis placed into services in November.

Wally elects $$1,020,000$ of Section $179$ expense $($he does not elect bonus depreciation$).$ Calculate Wally$$s total depreciation deduction for $2023$ under each of the following assumptions:

a$)$ Wally elects the $$1,020,000$ Section $179$ option on Asset $1.$

b$)$ Wally elects the $$1,020,000$ Section $179$ option on Asset $2.$