In 2014, Sanford Corporation Purchases and Places in Service $210,000

In 2014, Sanford Corporation purchases and places in service $210,000 of equipment for its manufacturing business. What portion of the $210,000 may Sanford elect to treat as a Section 179 expense?

A) $ -0-
B) $ 15,000
C) $ 20,000
D) $ 25,000
E) $ 200,000