FastTrack Corporation is a calendar year taxpayer who purchased $$3,630,000$ in assets in $2024$ that qualified for the Sec $179$ deduction. The taxable income of FastTrack in $2024$ prior to any Sec $179$ deduction was $$2,100,000.$ What is the maximum amount of Sec $179$ deduction that FastTrack can deduct in its $2024$ tax return?

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a

$$2,100,000$

b

zero

c

$$1,220,000$

d

$$640,000$