Jane acquires two new assets during 2023 for use in her sole proprietorship: a new machine (7-year MACRS property) on March 17, 2023 at a cost of $100,000. Office equipment (5-year MACRS property) on August 18, 2023, at a cost of $100,000 Jane does not make a 179 expense election but elects to take the maximum additional bonus depreciation allowed in 2023 for the office equipment. Required: What is Janes total MACRS deduction, related to these two assets, for 2023