California 540 tax Please show how you get the answer

Jeff purchased and placed in service $215,000 of Section 179 property during the tax year. He wants to take the maximum Section 179 deduction allowed on his California return. His taxable business income for the year was $75,000. How much can Jeff deduct under Section 179 on his California return?

Select one:

a. $ 25,000

This answer is incorrect. The maximum Section 179 deduction allowed is affected by the amount of all Section 179 property placed in service during the tax year.

b. $ 75,000

c. $215,000

d. $ 10,000