Tan co. acquires a new machine (ten-year property) on Jan 15,2014, at a cost of $200,000. Tan also acquires another new machine (seven-year Property) on NOv 5, 2014 at a cost of $40,000. NO election is made to straight-line method. The company does not make the section 179 election. Tan elects to not take additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machines for 2014