Loni Company paid $527,000 for tangible personalty in 2013 and elected to expense 500,000 of the cost (Limited to the dollar amount for 2013). Loni's taxable income before a section 179 Deduction was $394,100. Loni paid $23,700 for tangible personalty in 2014 and elected the to expense the entire cost. Loni's taxable income before a section 179 deduction was $228,000. a. Compute Loni's Section 179 deduction and taxable income for 2013. b. Compute Loni's Section 179 deduction and taxable income for 2014