Sophie Owns an Unincorporated Manufacturing Business

Sophie owns an unincorporated manufacturing business.In 2019,she purchases and places in service $2,557,000 of qualifying five-year equipment for use in her business.Her taxable income from the business before any Sec.179 deduction is $940,000.Sophie elects to expense the maximum under Sec.179 and does not apply bonus depreciation.What is Sophie's maximum total cost recovery deduction for 2019?

A) $940,000
B) $1,013,000
C) $1,250,800
D) $1,323,800