Polar, Inc. purchased the following property in 2016:

Computer $450,000 Purchased on 4/28/2016
Furniture $175,000 Purchased on 6/9/2016

Polar has taxable income (before taking into account any 179 expense) of $875,000. Assume Polar elects out of bonus depreciation.

a. Calculate Polar’s total depreciation deduction on both assets if the 179 expense is first taken on the computer.
b. Calculate Polar’s total depreciation deduction on both assets if the 179 expense is first taken on the furniture.
c. What is your advice to Polar regarding the 179 deduction based on your results from a. and b.?