An asset $($not an automobile$)$ placed in service in June $2022$ has a depreciable basis of $$2,710,000,$ has a recovery period of $5$ years, and is the only asset placed in service during the year. Assuming bonus depreciation is not used, a half$-$year convention is used, and the expensing election is made for the maximum eligible amount, what is the amount of cost that can be deducted in $2022$ assuming the business earned taxable income of $$1,000,000$ before deducting any cost recovery on the asset?a$.$$$407,000$b$.$$$1,000,000$c$.$$$500,000$d$.$$$1,407,000$