On June 30, 2016, Temika purchased office furniture (7-year property) costing $400,000 and computers (5-year property) with a cost of $250,000. She uses Sec. 179, but the assets do not qualify for bonus depreciation. Her business income is $790,000 without considering Sec. 179. How should she allocate the 179 election in order to maximize her total cost recovery deductions (depreciation and Sec. 179) for 2016 ?