X Company acquires a new machine (10-year property) on April 10, 2023, at a cost of $300,000. X also acquires another new machine (7-year property) on October 12, 2023, at a cost of $80,000. No election is made to use the straight-line method. The company does not make the Sec. 179 election and elects not to take additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machines for 2023. a. $154,000 b. $38,000 c. $41,432 d. $182,858 e. None of the choices presented are correct