In 2017, Company W elected under Section 179 to expense $19,300 of the cost of qualifying property. However, it could deduct only $15,000 of the expense because of the taxable income limitation. In 2018, Company W’s taxable income before any Section 179 deduction was $1,812,000. Compute its 2018 Section 179 deduction if:

a. The total cost of qualifying property purchased in 2018 was $13,600.

b. The total cost of qualifying property purchased in 2018 was $998,000.