On September 29, 2018, Susie bought office furniture for $150,000. She also bought business computers for $90,000 on October 1, 2018. On January 10, 2019, Susie placed all of the assets in service. Susie did not elect to expense any of the assets under 179, did not elect straight-line cost recovery, and did not take additional first-year depreciation (if available). Determine the cost recovery deduction for the business assets for 2018

. a. $39,435.

b. $14,290.

c. $34,296.

d. $30,290.

e. $36,000.

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