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Viva Inc. purchases new equipment ( 5 Year MACRS property ) at a cost of 9 0 , 0 0 0 on March 1 st

Viva Inc. purchases new equipment (5 Year MACRS property) at a cost of 90,000 on March 1st,2018. It is on a calendar year basis and also purchases a machine (7 Year MACRS property) on December 27th,2018, at cost of $100,000. Viva wants to maximize its deduction and has business income of $1,000,0000(before 179 deduction). How much can Viva claim in maximum total deductions for 2018?
  

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