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 amount under 179. She does take additional first-year depreciation. Assume taxable income is not a limitation. Determine Marys maximum cost recovery with respect to the assets for 2018.