tax question

Taxpayer places equipment into service during the year with basis of $2,725,000. Additionally taxpayer places and and a building into service during the year with basis of $500,000 Taxpayer has book income before depreciation of $200,000 and taxable income before depreciation of $300,000 What amount of section 179 expense is taxpayer eligible to take? O $275,000 $950,000 $300,000 $200,000