Browne, a self-employed taxpayer, has 2017 business net income of $15,000 prior to any expense deduction for equipment purchases. In 2017, Browne purchases and places into service, for business use, office machinery costing $20,000. This is Browne's only 2017 capital expenditure. Browne's business establishment is not in an economically distressed area. Browne makes a proper and timely expense election to deduct the maximum amount (ignoring bonus depreciation). Browne is not a member of any pass-through entity. What is Browne's deduction under the election?

$4,000

$10,000

$15,000

$20,000