Business acquires general machinery at price of $$1,000,000$ on March $1$ and a patent with five years remaining life at a cost of $$800,000$ on August $1.$ How much allowable expensing can Business take for the year from these capital assets in order to maximize long$-$term tax deferral?

Assume: $$2$M pre$-$DIEP, pre$-$CCA net income; a discount rate of $10\%$; a tax rate of $25\%.$

Consider $3$ options:

$1.$maximize patent

$2.$maximize machinery, patent class $44$

$3.$maximize machinery, patent class $14$