The Anderson Accounting Firm Places the Following Property in Service

The Anderson Accounting Firm places the following property in service during the 2013 tax year:
$\begin{array}{llll}\text { Froperty } & \text { Placed in } & \\\text { Description } & \text { Service } & \text { MACRS Life } & \text { Cost Basis }\\\text { Computers } & \text { Feb } 6 & 5 \text { years } & \$ 80,000 \\\text { Office furniture } & \text { June } 24 & 7 \text { years } & \$ 70,000 \\\text { Fax machine } & \text { Aug } 3 & 5 \text { years } & \$ 100,000 \\\text { Phone system } & \text { Dec } 11 & 5 \text { years } & \$ 50,000\end{array}$
Anderson wants to obtain the maximum possible first year depreciation deduction for these property acquisitions including full utilization of the election to expense property under Section 179.Anderson will report 2013 taxable income in the amount of $100,000 before consideration of depreciation on their 2013 property acquisitions.Anderson does not elect out of bonus depreciation.What is the maximum combined amount of cost recovery expense that may be obtained under this set of fact circumstances?

A) $53,000
B) $136,003
C) $140,000
D) $164,444
E) $200,000