In 2014, Oscar Purchases $150,000 of Equipment

In 2014, Oscar purchases $150,000 of equipment. The taxable income of the business is $20,000. What is Oscar's maximum Section 179 deduction in 2014?

A) $ 20,000
B) $ 25,000
C) $ 35,000
D) $ 45,000
E) $150,000