Mary purchased a new five-year class asset on March 7, 2019. The asset was listed property (not an automobile). It was used 60% for business and the rest of the time for personal use. The asset cost $900,000. Mary made the 179 election. The income from the business before the 179 deduction was $600,000. Mary also takes additional first-year depreciation (if available). Determine the total deductions with respect to the asset for 2019.

a. $72,000

b. $271,600

c. $524,000

d. $600,000

e. None of the above