Buddy Garrity, the President of Garrity Tractor Supply, bought a used Ford Explorer (weighs less than 6,000 pounds) in August 2013, for $38,000. The SUV was used 100% for the tractor supply store. He also purchased a new computer system in December for $25,000. Assuming Buddy Garrity wants to deduct the maximum possible under Section 179, compute his cost recovery deduction for 2013 and 2014.