including \$179 expensing (ignore any potential bonus expensing). (Use MACRS Table 1.) Table 1 MACRS Half-Year Convention

Northern LLC only purchased one asset this year. In 2022, Northern LLC placed in service on September 6th machinery and equipment (seven-year property) with a basis of $3,180,000. Assume that Northern has sufficient income to avoid any limitations. Calculate the maximum depreciation expense including 5179 expensing (ignore any potential bonus expensing). (Use MACRS Table 1.)