During 2014, Photo, Inc. pays $217,000 for 7-year property. This was Photo’s only purchase in 2014. If Photo has $6,000 of taxable income from the business, what is the maximum amount of Section 179 expense Photo can elect to take on the 7-property in 2014?

a. $6,000

b. $8,000

c. $25,000

d. $17,000