A Taxpayer Places a $1,050,000 5-Year Recovery Period Asset in Service

A taxpayer places a $1,050,000 5-year recovery period asset in service in 2019. This is the only asset placed in service in 2019. Assuming half-year convention, an election to expense under Section 179, and no income limitation, what is the amount of total cost recovery deduction (no bonus depreciation) ?

A) $200,000
B) $210,000
C) $1,000,000
D) $1,026,000
E) $1,050,000