In 2014, firm L purchases machinery costing $21,300 and elected to expense the entire cost under section 179. How much of the expense can firm L deduct in each of the following cases?

a. Its taxable income before the deduction was $58,000.

b. Its taxable income before the deduction was $19,200.

c. Its net operating loss (NOL) before the deduction was $5,016