Sundance Corporation $($a calendar year C corporation$)$ purchased a new business asset $(5-$year class$)$ on April $1,2019$ for $$100,000.$ Sundance's net income before any cost recovery deductions on this asset for $2019$ is $$25,000.$ What is the maximum amount of the cost recovery deduction $($including Section $179$ and Bonus Depreciation$)$ that Sundance can claim on this asset for $2019?$

a$.25,000$

b$.100,000$

c$.20,000$

d$.40,000$