Pyle incorporated, a calendar year taxpayer, generated over $10 million taxable income in 2021 . Pyle made one asset purchase; new heating and air conditioning system for existing nonresidential real property at a cost of $1,322,000. The system has a 39 -year recovery period and was placed in service on February 9. Assuming that Pyle made the Section 179 efection with respect to the acquisition, compute Pyle's 2021 cost tecovery deduction. Use Table 7:4. TABLE 7.4 MACRS for Nonmeidnntial D... n