Anne purchased and placed in service $2,850,000 of equipment that is eligible for the Section 179 deduction in the current tax year. She will not use the special depreciation allowance. What is the maximum amount of Section 179 expense deduction Anne may claim in the 2022 tax year?

a) $2,850,000 b) $ 150,000 c) $ 930,000 d) $1,080,000