Skip owns a business. Since demand is on the rise, he decided to purchase an upgraded machine that will produce four times as fast as his previous machine. The cost of the new machine is $400,000 and will be the only depreciable property that Skip places in service during 2023. What is the amount of his Section 179 deduction for 2023? a. $25,000. b. $108,000. c. $250,000. d. $400,000