In 2013,Sanford Corporation Purchases and Places in Service $2,050,000 of Equipment

In 2013,Sanford Corporation purchases and places in service $2,050,000 of equipment for its manufacturing business.What portion of the $2,050,000 may Sanford elect to treat as a Section 179 expense?

A) $ 50,000
B) $ 100,000
C) $ 450,000
D) $ 500,000
E) $ 2,000,000