Rodriguez Corporation Acquired 7-Year Property Costing $450,000 on October 1

Rodriguez Corporation acquired 7-year property costing $450,000 on October 1, 2017. This is the only property acquired this year and Rodriguez elects to expense the maximum amount under Section 179. Rodriguez's income before deducting depreciation is $320,000. What is the maximum amount that Rodriguez can deduct in 2017 for Section 179 expensing?

A) $25,000
B) $130,000
C) $320,000
D) $450,000