Viking Corp. manufactures action figures for children. During 2013, Viking purchased $2,300,000 of used production machinery to be used in its business. For 2013, Vikings taxable income before any Sec. 179 expense deduction was $140,000. What is the maximum amount of Sec. 179 expense election Viking will be allowed to deduct for 2013 and the maximum amount of Sec. 179 expense election that can carry over to 201