Jarvis Company acquires a new machine (seven-year property) on April 12, 2023, at a cost of $150,000. This was the only asset Jarvis placed in service in 2023. Jarvis makes the election to expense the maximum amount under 179. No election is made to use the straight-line method. Jarvis's taxable income before the depreciation deduction is $510,000. Determine Jarvis' cost recovery deduction for 2023.