Zachary purchased a Ford Expedition $($more than $6,000$ lb$)$ for $$39,000$ in March $2023.$ What is the maximum depreciation expense allowed, assuming that Zachary is eligible for the I R C $179$ expense election and no bonus is elected?

a$.$ $$7,800.$

b$.$ $$28,900.$

c$.$ $$30,920.$

d$.$ $$39,000.$