Audra

Audra acquires the following new five-year class property in 2011.
Asset Acquisition Date Cost
A January 10 $106,000
B July 5 $70,000
C November 15 $250,000
Total $$426,000
Audra elects section 179 for Asset C. Audra’s taxable income from her business would not create a limitation for purposes of the section 179 deduction. If Congress reenacts additional first-year depreciation for 2010, Audra elects not to take additional first-year depreciation. Determine her total cost recovery deduction (including the section 179 deduction) for the year.