Browne, a self$-$employed taxpayer, had $2023$ business taxable income of $$1,100,000$ prior to any expense deduction for equipment purchases. In $2023,$ Browne purchased and placed into service, for business use, office machinery costing $$1,175,000.$ This was Browne$$s only $2023$ capital expenditure. Browne$$s business establishment was not in an economically distressed area. Browne made a proper and timely expense election to deduct the maximum amount. Browne was not a member of any pass$-$through entity. What is Browne$$s deduction under the election?

$$1,160,000$

$$1,100,000$

$$1,175,000$

$$2,890,000$