Sorensen Corporation Purchases Equipment in 2014 for $200,000

Sorensen Corporation purchases equipment in 2014 for $200,000. Sorensen has substantial taxable income and desires to minimize this amount to the fullest extent possible. How much can Sorensen deduct under Section 179?

A) $ 25,000
B) $ 30,000
C) $ 50,000
D) $ 20,000
E) $ 10,000