Jeff Smith purchased a new $3,150,000 five-year class asset on September 15, 2022. The asset was placed in service for business October 10, 2022. Assume this was the only asset purchased in 2022. Jeff elected to take the maximum Section 179 expense deduction allowed but elected NOT to take additional first-year (bonus) depreciation. Jeffs taxable income for 2022 before the cost recovery on this asset was $600,000.

What is the total depreciation deduction, including Section 179, per Form 4562 Line 22, for 2022?