Columbia LLC only purchased one asset this year. Columbia LLC placed in service on July $9,2023,$ machinery and equipment $($seven$-$year property$)$ with a basis of $$3,000,000.$ Assume that Columbia has sufficient income to avoid any limitations$.$ Calculate the maximum depreciation deduction, including $179$ expensing $($but ignoring bonus depreciation$)$ for the year. $($Use MACRS Table $1.)$