On January 1, 2022, Aniyah, a sole proprietor, purchased for use in her business a used production machine (7-year property) at a cost of $4,000. Aniyah does not purchase any other property during 2022 and has net income from her business of $80,000. If the standard recovery period table would allow $572 of depreciation expense on the $4,000 of equipment purchased in 2022, what is Aniyahs maximum depreciation deduction including the Section 179 election to expense (but not bonus depreciation) for 2022?

a. $4,000

b. $2,000

c. $572

d. $800