Chahana acquired and placed in service $$1,325,000$ of equipment on August $1,2023$ for use in her sole proprietorship. The equipment is $5-$year recovery property. No other acquisitions are made during the year. Chahana elects to expense the maximum amount under Sec. $179,$ and bonus depreciation is not applied. Chahana's total deductions for $2023($including Sec. $179$ and depreciation$)$ are

A$)$ $$1,160,000.$

B$)$ $$265,000.$

C$)$ $$1,325,000.$

D$)$ $$1,193,000.$