Crouch LLC placed in service on May 19, 2020, machinery and equipment (seven-year property) with a basis of $3,200,000. Assume that Crouch has sufficient income to avoid any limitations. Calculate the maximum depreciation deduction including 179 expensing (but ignoring bonus depreciation). (Use MACRS Table 1.)

Multiple Choice

• $457,280

• $430,000

• $825,833

• $1,040,000

• None of the choices are correct.