A self-employed taxpayer purchased a machine on April 9, 2021 for $2,700,000. Assume the taxpayer DID elect to take the 179 expense but DID NOT elect to take bonus depreciation. The business had taxable income of $3,000,000 for the purposes of computing the 179 expense. No other assets were purchased during the year. What is the maximum total depreciation that would be deducted in 2021?

Multiple Choice

A. $385,830

B. $1,050,000

C. $1,217,217

D. $1,285,785

E. $2,700,000