Woolard Supplies $($a sole proprietorship$)$ has taxable income in $2020$ of $$240,000$ before any depreciation deductions $(179,$ bonus, or MACRS$)$ and placed some office furniture into service during the year. The furniture does not qualify for bonus depreciation. $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4$ and Table $5.)($Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$

Asset Placed In Service Basis

Office furniture $($used$)$ March $20$ $ $1,169,000$

a$.$ If Woolard elects $$50,000$ of $179,$ what is Woolard$$s total depreciation deduction for the year?

b$.$ If Woolard elects the maximum amount of $179$ for the year, what is the amount of deductible $179$ expense for the year? What is the total depreciation that Woolard may deduct in $2020?$ What is Woolard's $179$ carryforward amount to next year, if any?

c Woolard is concerned about future limitations on its $179$ expense. How much $179$ expense should Woolard expense this year if it wants to maximize its depreciation this year and avoid any carryover to future years?