Sugar Pie, Inc. sells pies globally. In April 2022, it purchases and places into service 10 commercial ovens only for its expanding business; each has a useful life of 15 years. The total cost of the ovens is $2,500,000. In 2022, Sugar Pies business income is $850,000.

You are Sugar Pies CPA. What is your best advice to Sugar Pie regarding which cost recovery elections it should use to maximize its cost recovery deduction for this year? Using all allowable recovery cost methods, what is Sugar Pies cost recovery deduction for the ovens placed into service in 2022?