$(10$ points$)$ Fernando Copiah is sole owner of Copiah, Inc. Below is a list of assets acquired during $2022$:

Asset

Computers

Office Equipment

Product Assembly Building

Luxury Auto

Cost

$$40,000$

$175,000$

$400,000$

$90,000$

Date Place in Service

$03/31/2022$

$279433378$

$10/15/2022$

$01/13/2022$

$06/15/2022$

Copiah generated taxable income of $$510,000$ in $2022$ before any $$179$ expense deduction.

Compute $2022$ $$179$ expense deduction and MARS depreciation deductions. Do not consider bonus depreciation. Shew your work in detail.