Kell Corporation$$s financial accounting income for $2023$ includes operating expenses of $$4,000$ for depreciation of a machine that Kell purchased and placed in service in January $2023$ for use in the active conduct of Kell$$s business. This machine cost $$1,417,000$ and has an estimated useful life of $4$ years, with no salvage value. No other fixed assets were acquired during $2023.$ Kell has taxable income and wishes to minimize its $2023$ income tax to the fullest possible extent. The proper election was made in connection with the tax treatment of this machine in Kell$$s $2023$ income tax return. Kell$$s book income before tax for $2023$ is $$2,108,000.$ No other differences between book and tax income exist for $2023.$ How much can Kell expense under Sec. $179?$

$$1,160,000$

$$0$

$$1,080,000$

$$1,417,000$