John Company acquires a new machine (seven-year property) on January 10, 2018, at a cost of $600,000. John Company makes the election to expense the maximum amount under 179. No election is made to use the straight-line method. John does not take additional first-year depreciation. Determine the total deductions in calculating taxable income related to the machine for 2017 assuming John has taxable income of $500,000.

	a.	$500,000
	b.	$128,610
	c.	$385,296
	d.	$390,868
	e.	$557,145