Sam the Butcher aquires the following new ten-year class property in 2017. Use $510,000 as the maximum Section 179 amount:

Asset	Acquisition Date	Cost
A	January 10	$343,000
B	July 16	$68,000
C	November 20	$227,000

Sam elects Section 179 for Asset A first then Asset C. Sam's taxable income from the butch shop would not creat a limiltaion for purposes of Section 179 deduction. Sam elects not to take the additional first-year depreciation.

1. Determine Sam's depreciation deduction for each asset for 2017.

2. Determine Sam's total depreciation deduction for 2017.