In November, 2018, Creative Corn Products, a calendar year taxpayer, placed into service its only equipment during the year. The equipment, which was purchased used, cost $2,615,000. All of the equipment qualified as 5 year property under MACRS. Assuming that the equipment is eligible for 179 but NOT eligible for 100% bonus depreciation, the maximum deduction that the taxpayer may claim with respect to the equipment is

a. $510,000

b. $1,231,000

c. $971,500.

d. $885,000.

e. $306,000.

f. $2,615,000

g $86,500.