Sophie owns an unincorporated manufacturing business. In 2022, she purchases and places in service $2,707,000 of qualifying five-year equipment for use in her business. Her taxable income from the business before any Sec. 179 deduction is $940,000. Sophie elects to expense the maximum under Sec. 179 and does not apply bonus depreciation. What is Sophie's maximum total cost recovery deduction for 2022? OA. $1,399,800 OB. $1,266,800 OC. $1,073,000 OD. $940,000