Doris acquired a machine at a cost of $30,000 for use in her business, and she placed it in service on April 1, 2014. The machine is depreciated under MACRS, with a 7-year recovery period. This machine was the only asset Doris purchased this year. Doris elects to expense $25,000 of the acquisition cost under IRC Sec. 179. a) What is Doris’s total depreciation deduction for the machine in 2014? b) Doris then sells the machine on October 5, 2016 for $8,000. Calculate Doris’s depreciation deductions for 2014 through 2016, the adjusted basis of the machine on October 5, 2016, and the gain or loss on the sale.