Tessa owns an unincorporated manufacturing business. In 2015, she purchases and places in service $207,000 of qualifying five-year equipment for use in her business. Her taxable income from the business before any Sec. 179 deduction is $18,000. Tessa elects to expense the maximum under Sec. 179. What is Tessas depreciation deduction for this asset for 2015?

$15,000

$41,400

$53,400

$55,800