$[$The following information applies to the questions displayed below.$]$

Dain's Diamond Bit Drilling purchased the following assets this year.

Asset Purchase Date Original Basis

Drill bits $(5-$year$)$ Mar$-26$ $ $91,700$

Drill bits $(5-$year$)$ Aug$-1796,700$

Commercial building Jun$-12254,000$

Assume its taxable income for the year was $$70,000$ for purposes of computing the $179$ expense $($assume no bonus depreciation$).($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4,$ and Table $5.)$

Note: Leave no answer blank. Enter zero if applicable.

b$.$ What is Dain's maximum depreciation deduction for the year $($including $179$ expense$)?$

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.

c$.$ If the January drill bits' original basis was $$2,892,000,$ what is the maximum amount of $179$ expense Dain's may deduct for the year?

d$.$ If the January drill bits' original basis was $$4,292,000,$ what is the maximum amount of $179$ expense Dain's may deduct for the year?TABLE $5$ Nonresidential Real Property Mid$-$Month Convention Straight Line$-39$ Years $($for assets placed in service on or after May $13,1993)$ PLEASE USE THE CURRENT SECTION $179.$