In November of the current year, Kipo, Inc., installed a new ventilation system in one of its production facilities (total cost of $450,000). At the same time, the company also acquired a new office building (cost of $12,800,000). Assume the ventilation system is considered qualified property under Section 179, but not for bonus depreciation purposes.

Assume Kipos taxable income before considering cost recovery deductions is $11,200,000. Calculate Kipos total cost recovery deductions in the current year, assuming the company makes all available elections to minimize current-year taxable income.