Bonus Deprecation Or Macrs 542360

Assume the same facts as in the previous question. However, for this question, assume that Jessie purchased the business equipment for $2,300,000 (instead of $1,000,000). What is the most that may be deducted in 2013 under Section 179 of the Code (ignore any potential deductions resulting from bonus deprecation or MACRS)?

a.$2,300,000

b.$500,000

c.$200,000

d.$0