Weiskopf, a sole proprietor and a calendar-year taxpayer, purchased $700,000 of equipment during 2013, as follows:
__________________________ Cost ___________ Recovery Period
March 1 ...................... $200,000 .....................7 years
September 18 ............... $360,000 .....................7 years
October 2 .................... $140,000 .....................5 years
Weiskopf's CPA, to maximize the depreciation deduction, elects $500,000 of Sec. 179 depreciation but elects out of bonus depreciation as follows: $200,000 on the March 1 property and $300,000 on the September 18 property. What tax issue should be considered with respect to the total depreciation deduction for the current year?