Janis acquired and placed in service $190,000 of equipment on August 1, 2014 for use in her sole proprietorship. The equipment is 5-year recovery property. No other acquisitions are made during the year. Janis elects to expense the maximum amount under Sec. 179. Janis' total deductions for the year (including Sec. 179 and depreciation) are

A) $58,000.

B) $63,000.

C) $25,000.

D) $38,000.