During 2021, Kari purchases $ 225,000 of manufacturing equipment for use in his business. Kari has taxable income from her business of $ 80,000. What is the maximum amount that Kari may deduct under the election to expense (Section 179)? Question options: a) $ 80,000 b) $ 112,500 c) $ 225,000 d) $ 500,000 e) None of the above