1) Heizenburg Chemistry Labs Inc. purchased new five-year MACRS depreciable property in 2020 at a cost of $1,900,000. The property is eligible for section 179 depreciation and bonus depreciation, and Heizenburg elects to take the largest possible deduction. The property is depreciated using the standard MACRS half-year convention. What will be the deduction for bonus depreciation with respect to the property for 2020?

a. $1,900,000

b. $860,000

c. $1,040,000

d. $500,000

e. $1,200,000

please show me the calculation or the explanation for it. thank you so much