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.$)$

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