Kakao Incorporated acquires and places in service a brand new super computer on March 7, 2020 at a cost of $2,700,000. It does not purchase or place into service any other assets during the year. The corporation elects to expense the maximum amount allowable under IRC Section 179 but elects out of any potential first-year bonus depreciation. The corporation has taxable income, before any IRC Sect. 179 deduction, of $7.8 million for the year. What is the total amount of cost recovery deductions that the corporation can take on the super computer, if any for 2020 and 2021?