https://imgur.com/a/fnJLQ ( Tables 1-5 )

Dain's Diamond Bit Drilling purchased the following assets this year. Assume its taxable income for the year was $61, 500 for purposes of computing the sec 179 expense (assume no bonus depreciation). (Use MACRS Table 1, Table 2, Table 3. Table 4 and Table 5) (Do not round Intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.) If the January drill bits' original basis was $2, 412, 500, what is the maximum amount of sec 179 expense Dain may deduct for the year