During 2023, Stanton purchased several items of depreciable, tangible personaltywith a total cost of $3.04 millionfor use in his business. Stanton has taxable (earned) income from his sole proprietorship of $360,000 (without regard to the Section 179 expense). He also has wages from a part-time job of $55,000. What is the maximum Section 179 expense amount that Stanton may deduct in the current year? A) $930,000 B) $1,080,000 C) $360,000 D) $415,000