During 2014, Witt Processing Corporation Places $210,000 of Section 179

During 2014, Witt Processing Corporation places $210,000 of Section 179 property in service for use in its business. What is the amount of Witt Processing's maximum Section 179 deduction for 2014?

A) $ 15,000
B) $ 20,000
C) $ 25,000
D) $ 10,000
E) $ 5,000