Frazier LLC placed in service on June $19,2023$ computer equipment $(5-$year property$)$ with a basis of $$3,000,000.$ Assume that Frazier has sufficient income to avoid any limitations$.$ Calculate the maximum depreciation expense including $$179$ expensing $($but ignoring bonus depreciation$).($Use MACRS Table $1$:$)$

Multiple Choice

$$390,000$

$$600\mathrm{.}000$

$$1,160,000$

$$1,440,000$

Table $1$ MACRS Half$-$Year Convention

$\backslash$table$[[$Depreciation Rate for Recovery Period$],[,3-$Year,$5-$Year,$7-$Year,$10-$Year,$15-$Year,$20-$Year$],[$Year $1,33\mathrm{.}33\%,20\mathrm{.}00\%,14\mathrm{.}29\%,10\mathrm{.}00\%,5\mathrm{.}00\%,3\mathrm{.}750\%$