Frazier LLC placed in service on June 19, 2020 computer equipment (5-year property) with a basis of $2,700,000. 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.)

$366,000

$540,000

$1,040,000

$1,284,000