Steven owns a ship building business in Fort Myers, FL. He has purchased heavy machinery for $854,500 in March 2023. The machinery is the only asset that was purchased in 2023. (a) What is Steven's available depreciation deduction in 2023 under Section 179? Assume that Steven elects out of using bonus depreciation for 7-year property. (If answer is zero, please enter 0 , do not leave any fields blank.)