. The Cox Accounting Firm places the following property in service during the 2015 tax year:

Property	Placed in
Description	Service	MACRS Life	Cost Basis
Computers	Feb 6	5 years	$8,000
Office furniture	June 24	7 years	$27,000
Copier	Aug 3	5 years	$10,000
Phone system	Dec 11	5 years	$5,000

Cox wants to obtain the maximum possible first year depreciation deduction for these property acquisitions including full utilization of the election to expense property under Section 179. Cox will report 2015 taxable income in the amount of $100,000 before consideration of depreciation on their 2015 property acquisitions. What is the maximum combined amount of depreciation and Section 179 expense that may be obtained under this set of fact circumstances?

	a.	$5,800
	b.	$8,458
	c.	$29,886
	d.	$29,907
	e.	$50,000

This is a question from test bank 2016, and the answer is (c). What is the answer for the tax year 2019?