Hyde Corporation generated over $$11$ million in taxable income in $2023.$ The company acquired a new HVAC system for its building at a cost of $$1,350,000,$ which has a $39-$year recovery period. The system was installed on March $15.$ Assuming Hyde opted for the Section $179$ election for this purchase, calculate Hyde's cost recovery deduction for $2023.$

a$.$ $$1,164,872$

b$.$ $$1,157,564$

c$.$ $$1,350,000$

d$.$ $$1,161,928$