Pyle Incorporated, a calendar year taxpayer, generated over $10 million taxable income in 2022 . Pyle mode one asset purchase: new heating and aif 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 election with respect to the acquisition, compute Pyle's 2022 cost recovery deduction. Use Table 74. Multiple Choice $1,322,000 51,085,438 $1,080,000 $1,007226