On June 5, 2017, Javier Sanchez purchased and placed in service a new

7-year class asset costing $560,000 for use in his landscaping business,

which he operates as a single member LLC (Sanchez Landscaping LLC). During

2017, his business generated a net income of $945,780 before any 179 immediate

expense election.

a. Determine the maximum deductions that Javier can claim w ith respect to this

asset in 2017 and 2018.