In 2010, Roe Corp. purchased and placed in service a machine to be used in its manufacturing operations. This machine cost $2,001,000. There is an allowable Section 179 ceiling of $500,000 and a cap of $2,000,000 of total assets. What portion of the cost may Roe elect to treat as an Section 179 expense in 2010 rather than as a capital expenditure?

A) $1,000

B) $499,000

C) $500,000

D) $2,000,000