On April 5, 2018, Mary purchased and placed in service, new seven year class assets costing $540,000 and five year class assets costing $140,000. Both assets were placed in service on April 5, 2018. She elects to expense the maximum out under 179. She does take additional first year depreciation. Assume taxable income is not s limitation. Determine Marys maximum cost recovery with respect to the assets in 2018