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On July 1 5 , 2 0 2 3 Macgyver purchased office furniture to be used in his business for $ 5 0 , 0

On July 15,2023 Macgyver purchased office furniture to be used in his business for $50,000. In addition, on October 15,2023 Macgyver purchased computers to be used in his business for $40,000. Macgyver did not elect to expense any of the assets using 179, nor did he elect to take bonus depreciation or use straight-line depreciation. Determine Macgyver's total depreciation expense deduction for these business assets for 2023.

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