In 2016, Company W elected under Section 179 to expense $19,300 of the cost of qualifying property. However, it could deduct only $15,000 of the expense because of the taxable income limitation. In 2017, Company Ws taxable income before any Section 179 deduction was $812,000.

a. Compute its 2017 Section 179 deduction if the total cost of qualifying property purchased in 2017 was $13,600.

b. Compute its 2017 Section 179 deduction if the total cost of qualifying property purchased in 2017 was $508,000.