During 2011,Don Purchases $2,100,000 of Construction Equipment (7-Year Property)for Use

During 2011,Don purchases $2,100,000 of construction equipment (7-year property) for use in his business.Don has taxable income from his business of $600,000.What is the maximum amount that Don may deduct under the election to expense?

A) $600,000
B) $500,000
C) $100,000
D) $400,000
E) $242,930