1. Willow Company acquires used special tools (three-year property) on February 15, 2021, at a cost of $30,000. Willow also acquires a used machine (five-year property) on July 15, 2021, at a cost of $40,000. No election is made to use the Straight-Line Method. The company does not make the Section 179 election or use the First-Year Additional Depreciation. Determine the total deductions in calculating Taxable Income related to the machines for 2021.

   		$44,750.
   		$44,000.
   		$19,499.
   		$18,000.