Ginger acquired and placed in service $1,165,000 of equipment on August 1, 2022 for use in her sole proprietorship. The equipment is 5-year recovery property. No other acquisitions are made during the year. Ginger elects to expense the maximum amount under Sec. 179, and bonus depreciation is not applied. Business income before any cost recovery was $850,000. Ginger's total deductions for 2022 (including Sec. 179 and depreciation) are

A) $913,000.

B) $1,165,000.

C) $1,080,000.

D) $850,000.