Tan Company acquires a new machine (10-year property) on January 15, 2019, at a cost of $200,000. Tan also acquires another new machine (7-year property) on November 5, 2019, at a cost of $40,000. No election is made to use the straight-line method. The company does not make the 179 election and elects to not take additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machines for 2019

$24,000 $25,716 $102,000 $132,858 None of the above