[3] The only asset acquired by Don, Inc., in 2021 was a new machine with a purchase price of $1,059,000. Don's current- year taxable income before any Sec. 179 deduction is $60,000. If Don elected to treat the maximum possible amount of this cost as an expense in the current year rather than as a capital expenditure, the basis for determining the MACRS deduction is A. $1,059,000 B. $999,000 C. $9,000 D. $0