Kate, a calendar-year, cash-basis taxpayer, started a new business Mesa Digital Designs, LLC on January 1, 2017. Her business has the following fixed assets:

1. Office Equipment placed in service February 14, 2017:

• Servers -- $5,000
• Computers -- $9,000
• Routers -- $2,000
• Printers -- $4,000

1. Building and land costing $360,000, placed in service February 27, 2017. $60,000 of the cost is allocated to the land.
2. Furniture originally purchased in 2012 for $35,000. When Kate converted the property from personal to business use on April 1, 2017 the FMV of the property was $30,000.
3. Computers costing $7,000, placed in service June 20, 2017.
4. Software costing $7,500, placed in service May 15, 2017.
5. Office Furniture costing $10,000, placed in service November 12, 2017.
6. Machinery costing $325,000, placed in service December 8, 2017.

Kate's net business income for 2017, before cost recovery deductions, is $300,000. Assume Kate has no further asset acquisitions in 2018.

calculate Kate's cost recovery deduction for2017 and 2018under the following two scenarios:

• Scenario A: Assume Kate does not elect to use bonus depreciation or expense items under 179.
• Scenario B: Assume Kate elects to expense under 179 for 2017 but not for 2018. Assume Kate does not use bonus depreciation.