Coralbay, a Calendar-Year Corporation, Purchased Used Office Furniture for $240,000

Coralbay, a calendar-year corporation, purchased used office furniture for $240,000 and new machines for $1,880,000 in July 2018. What is Coralbay's maximum cost recovery deduction for 2018?

A) $240,000
B) $510,000
C) $1,000,000
D) $2,120,000