Mandy retired in May 2017. After a couple of months doing nothing, she concluded that she was bored so she bought a used tugboat to help move ships around the San Francisco Bay. She bought the boat on September 10, 2017 and paid $1,998,996 including taxes and fees. How much will her MACRS deductions be for 2017?

$0

$510,000

$658,900

$148,900

$744,498