Max uses a Ford F-350 Truck (Gross Vehicle Weight = 7,100 pounds) 100% for business. He acquired and placed the vehicle in service in his business in March of the current year. The vehicle cost $76,000. Max elects Section 179 and does not elect out of bonus depreciation. The maximum deduction allowed this year is:

A) $10,100.B) $18,100.C) $25,900.D) $76,000.