I really need the explanation for this answer, please help. Thank you.

1:10.1-44 Sophie owns an unincorporated manufacturing business. In 2019, she purchases and places in service $2,557,000 of qualifying five-year equipment for use in her business. Her taxable income from the business before any Sec. 179 deduction is $940,000. Sophie elects to expense the maximum under Sec. 179 and does not apply bonus depreciation. What is Sophie's maximum total cost recovery deduction for 2019? A. $1,250,800 B. $1,013,000 C. $940,000 D. $1,323,800