Taxpayer Company acquires a new machine (ten-year property) on January 15, 2017, at a cost of $200,000. Taxpayer also acquires another new machine (seven-year property) on November 5, 2017, 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 take additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machines for 2017.

A. $132,858

B. $25,716

C. $102,000

D. None of these choices are correct.

E. $24,000