An asset (not an automobile) put in service in June 2021 has a depreciable basis of $2,075,000, a recovery period of 5 years, and is the only asset placed in service this year. Assuming bonus depreciation is used, a half-year convention, and the expensing election is not made, what is the maximum amount of cost that can be deducted in 2021?

a.$415,000

b.$1,050,000

c.$2,075,000

d.$1,255,000

e.None of these choices are correct.