Augie purchased one new asset during the year (five-year property) on November 10, 2019, at a cost of $660,000. She would like to use the 179 election and will also take additional first-year depreciation. The income from the business before the cost recovery deduction and the 179 deduction was $600,000. Determine the maximum cost recovery deduction available on this asset for 2019.

a.$30,500

b.$580,200

c.$600,000

d.$660,000