Terra Corporation, a calendar-year taxpayer, purchases and places into service in 2019 machinery with a 7-year life that cost $650,000. The mid-quarter convention does not apply and Terra chooses to not use bonus depreciation. Terras taxable income for the year before the Sec. 179 deduction is $600,000. What is Terras total depreciation deduction related to this property?

a. $650,000

b. $600,000

c. $92,885

d. $500,000