In 2019, 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 2020, Company Ws taxable income before any Section 179 deduction was $1,812,000.

Required:

A) Compute its 2020 Section 179 deduction if the total cost of qualifying property purchased in 2020 was $13,600.

B) Compute its 2020 Section 179 deduction if the total cost of qualifying property purchased in 2020 was $1,038,000.