Jayne Company acquires a new machine (ten-year property) on January 15, 2013, at a cost of $180,000. Jayne also acquires another new machine (seven-year property) on November 5, 2012, at a cost of $30,000. No election is made to use the straight-line method. The company does not make the 179 election. Jayne takes additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machines for 2013. a. $116,143. b. $11,143. c. $22,287. d. $132,858. e. None of the above.