Clay LLC placed in service machinery and equipment $($seven$-$year property$)$ with a basis of $$3,475,000$ on June $6,2023.$ Assume that Clay has sufficient income to avoid any limitations$.$ Calculate the maximum depreciation expense including $$179$ expensing $($ignoring any possible bonus depreciation$).($Use MACRS Table $1.)$

Note: Round final answer to the nearest whole number.