Lane Corporation acquired and placed into service the following $100\%$ business$-$use assets. Lane did not claim Section $179$ or bonus depreciation expenses on any of the properties.

$$ Truck $5-$year asset $-$ $$36,000$ basis placed into service March $3,2023$;

$$ Machinery $7-$year asset $-$ $$85,000$ basis placed into service November $15,2023$;

$$ Land $-$ $$90,000$ basis placed into service on October $12,2023$;

$$ Commercial building $-$ $$280,000$ basis placed into service December $4,2023.$

a$)$ What is Lane$$s total depreciation deduction for $2023?$

b$)$ What is Lane$$s total depreciation deduction if the $7-$year asset was placed into service on January $3,2023?$