Viva Inc. purchases new equipment $(5$ Year MACRS property$)$ at a cost of $90,000$ on March $1$st$,2018.$ It is on a calendar year basis and also purchases a machine $(7$ Year MACRS property$)$ on December $27$th$,2022,$ at cost of $$100,000.$ Viva wants to maximize its deduction and has business income of $$1,000,0000($before $179$ deduction$).$ How much can Viva claim in maximum total deductions for $2018?$

a$.$ $$500,000$

b$.$ $$790,000$

c$.$ $$1,000,000$

d$.$ $$1,020,000$

e$.$ None of the above