Tara purchased manufacturing equipment for \\( \\$ 1,522,000 \\) on February 18 of the tax year and uses it \\( 100 \\% \\) in her business. Her net income from her business is \\( \\$ 1,612,300 \\). She wants to deduct as much as possible using the section 179 deduction.

How much is Tara\'s section 179 deduction? \\( \\$ 1,612,300 \\) The maximum MACRS limit The maximum deduction limit \\( \\$ 1,522,000 \\)