Fariq Purchases and Places in Service in 2018 Personal Property

Fariq purchases and places in service in 2018 personal property costing $2,521,000. The taxpayer plans to apply the Sec. 179 deduction, but not bonus depreciation. What is the maximum Sec. 179 deduction that Fariq can deduct, ignoring any taxable income limitation?

A) $0
B) $2,500,000
C) $979,000
D) $2,521,000