Litman LLC placed in service on July 29, 2009 machinery and equipment (7 year property) with a basis of $400,000. Litmans income for the current year before expensing was $100,000. Calculate the maximum depreciation expense including section 179 (but ignoring bonus expensing). A) 0 B) $57160 C) $142870 D) $271435 E) None of the above