Linda acquires the following new five-year class property in 2017 for her business, Lindas Dairy Farm. Use $510,000 as the maximum 179 amount:

Asset	Acquisition Date	Cost
A	January 10	$106,000
B	July 16	70,000
C	November 20	450,000

Linda elects 179 for Asset A first and then Asset C. Lindas taxable income from the Lindas Dairy Farm would not create a limitation for purposes of the 179 deduction. Linda elects to take the additional first-year depreciation also, when applicable.

a. Determine Lindas depreciation deduction for each asset for 2017.

b. Determine Lindas total depreciation deduction for 2017.