Allison acquires and places in service business equipment (a 5-year class asset) on February 1, 2027, at a cost of $1,130,000. It is the only asset she places in service in 2021. Under Section 179, Allison elects to deduct $1,050,000 of the asset's cost in 2021. Assuming that Allison elects not to take additional first-year depreciation, determine the cost recovery for 2021.