Turner Corporation uses the calendar year as its tax year. It purchases and places into service $1.97 million of property during 2019 to use in its business:

What is Turner's total depreciation deduction for 2019 in each of the following circumstances? Assume that Turner elects out of bonus depreciation.

a. Turner does not claim Sec. 179 expensing.

b. Turner claims Sec. 179 expensing for $650,000 of the office furniture's cost and $370,000 of the office machinery's cost.

c. Turner claims Sec. 179 expensing for $600,000 of the office furniture's cost and $420,000 of the office machinery's cost.

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Apartment building* Office furniture Office machinery Placed into service May 1 June 23 October 15 Cost $900,000 $650,000 $420,000 Recovery Period 27.5 years 7 years 5 years