tax accounting

Tan Company acquires a new machine (10-year property) on January 15, 2023, at a cost of $200,000. Tan also acquires another new machine (7-year property) on November 5,2023 , at a cost of $40,000. No election is made to use the straight-line method. The company does not malct the $179 election and elects to not take additional firstyear depreciation. Determine the total deductions in calculating taxable income related to the machines for 2023