Llenee owns an unincorporated manufacturing business. In 2016 she purchases and places in service $2,016,000 of qualifying five year equipment for use in her business. The property does not qualify for bonus depreciation. Her taxable income from the business before and Sec. 179 deduction is $400,000. Llene takes the maximum allowable deduction under Sec. 179. What can Llenne do regarding Sec. 179 election?