Tаn Cоmpаny аcquires a new machine (10-year MACRS prоperty) оn January 15, 2025, at a cost of $200,000. Tan also acquires another new machine (7-year MACRS property) on November 5, 2025, at a cost of $40,000. No election is made to use the straight-line method. The company does not make the § 179 election and elects to not take additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machines for 2025.