Olga is the proprietor of a small business. In 2020, the business's income, before consideration of any cost recovery or 179 deduction, is $250,000.

Olga spends $620,000 on new 7-year class assets and elects to take the 179 deduction on them. She does not claim any available additional first-year depreciation. Olga's cost recovery deduction for 2020, except for the cost recovery with respect to the new 7-year assets, is $95,000.

a. What is the tentative amount of Olga's overall 179 deduction for the seven-year class assets before any income limitation? $

b. What is the total amount of Olga's 179 deduction for the seven-year class assets after any income limitation? $

c. What is Olga's total cost recovery depreciation deduction (including any 179 deduction)? $

d. What is the amount of any 179 carryforward? $

On April 3, 2020, Terry purchased and placed in service a building that cost $2,000,000. An appraisal determined that 25% of the total cost was attributed to the value of the land. The bottom floor of the building is leased to a retail business for $32,000. The other floors of the building are rental apartments with an annual rent of $160,000.

If required, round your answers to the nearest dollar.

Determine terrys cost recovery deduction for 2020