Willow Company acquires special tools (three-year property) on February 15, 2005, at a cost of $60,000. Willow also acquires a machine (five-year property) on July 15, 2005, at a cost of $80,000. No election is made to use the straight-line method. The company does not make the § 179 election. Determine the total deductions in calculating taxable income related to the machines for 2005.