Sophie owns an unincorporated manufacturing business. In 2021, she purchases and places in service $2,680,000 of qualifying five-year equipment for use in her business. Her taxable income from the business before any Sec. 179 deduction is $995,000. Sophie elects to expense the maximum under Sec. 179 and does not apply bonus depreciation. What is Sophie's maximum total cost recovery deduction (MACRS depreciation and Sec. 179) for 2021? The answer is not 995,000.