AMP Corporation $($calendar$-$year$-$end$)$ has $2023$ taxable income of $$1,900,000$ for purposes of computing the $179$ expense. During $2023,$ AMP acquired the following assets: $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4,$ and Table $5.)$

Asset Placed in Service Basis

Machinery September $12$ $ $1,440,000$

Computer equipment February $10440,000$

Office building April $2555,000$

Total $ $2,435,000$

a$.$ What is the maximum amount of $179$ expense AMP may deduct for $2023?$ b$.$ What is the maximum total depreciation, including $179$ expense, that AMP may deduct in $2023$ on the assets it placed in service in $2023,$ assuming no bonus depreciation?