Terra Corporation, a calendaryear taxpayer, purchases and places into service machinery with a 7year life that costs $1,160,000 on April 27, 2019. It was placed in service early in the year and was the only addition this year. Terra elects to depreciate the maximum under Sec. 179 and does not apply bonus depreciation. Terra's taxable income for the year before the Sec. 179 deduction is $1,700,000. What is Terra's total depreciation deduction related to thisproperty?

A. 1,048,000

B. 165,764

C. 1,040,006

D. 1,160,000