In 2016,Oscar Purchases $2,150,000 of Equipment

In 2016,Oscar purchases $2,150,000 of equipment.The taxable income of the business is $20,000.What is Oscar's maximum Section 179 deduction in 2016?

A) $20,000
B) $25,000
C) $250,000
D) $500,000
E) $350,000