On April 5, 2018, Orange Corporation purchased, and placed in service, seven-year class assets costing $1,030,000 and five-year class assets costing $140,000. Orange elects to expense the maximum amount under 179 and apply it to the seven-year class asset. Orange does not take additional first-year depreciation. Assume taxable income is not a limitation. Determine Orange Corporations maximum cost recovery with respect to the assets for 2018. a. 0 b. $175,187 c. $1,032,287 d. $1,170,000