Kay Smart operates a cosmetic manufacturing business. During 2018, the business placed in service $810,000 of property eligible for limited expensing under 179. Ms. Smart wisely elected 179. The maximum amount that she can expense under 179, assuming she otherwise qualifies, is

a. $0.

b. $250,000.

c. $810,000.

d. $1,000,000.

e. $240,000.