In September of 2021, SynerDen Corp. placed in service a piece of qualified improvement property (a type of real property which is eligible for Section 179 expensing) with a cost basis of $3,272,000. SynerDen's taxable income before any Sec. 179 expense is $406,000. Assuming they elect out of bonus depreciation, what is the maximum amount of 179 expense that SynerDen can actually deduct this year?