On July $10,2023,$ Ariff places in service a new SUV that cost $$70,000$ and weighed $6,300$ pounds. The SUV is used $100\%$ for business. Determine Ariff's maximum deduction for $2023,$ assuming Ariff's $179$ business income is $$110,000.$ Ariff does not take additional first$-$year depreciation.

A$.$ $$14,000$

B$.$ $$28,900$

C$.$ $$37,120$

D$.$ $$70,000$

It says that the answer is C but why is that? Please be detailed