[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)	January 25	$ 90,000
Drill bits (5-year)	July 25	95,000
Commercial building	April 22	220,000

Assume its taxable income for the year was $53,000 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.