An acid not an automobile placed in service in June $2022$ has depreciable basis of $2,710,000$ has a recovery period of five years and is the only acid placed in service during the year assuming bonus depreciation is not used a half year conversion is used and the expensing election is made for the maximum Eligible amount what is the amount of the cost that can be deducted in $2022$ assuming the business earned taxable income of $1$ million before deducting any cost recovery on the assets