Caitlyn purchases and places in service property costing $$1,090,000$ in $2022.$ She wants to elect the maximum Sec. $179$ deduction allowed and does not plan to apply bonus depreciation. Her business income is $$900,000.$ What is the amount of her allowable Sec. $179$ deduction and carryover, if any?

A$.179$ deduction

Carryover

$$900,000$

$$0$

B$.179$ deduction

Carryover

$$900,000$

$$190,000$

C$.179$ deduction

Carryover

$$900,000$

$$180,000$

D$.179$ deduction

Carryover

$$1,080,000$

$$0$