On June 2, 2018, end company purchased and placed in service a 5-year recovery property for 3,185,000 (not an SUV). It is used 100% for business and only property placed in service this year. The company does not elect out of section 179 expensing or additional depreciation deduction.

What is maximum cost recovery deduction available if the company has taxable income of 1.5 million before the cost of recovery deduction?

A. 1,722,000

B. 3,185,000

C. 2,037,000

D. 1,500,000