Samantha purchased one new asset during the year (five-year property ) on November 10, 2018, at a cost of $660,000. She would like to use the 179 election and will also take additional first-year depreciation. The income from the business before the cost recovery deduction and the 179 deduction was $600,000. Determine the maximum cost recovery deduction available on this asset for 2018. a. $30,500 b. $580,200 c. $600,000 d. $660,000