Rodriguez Corporation Acquired 7-Year Property Costing $450,000 on October 1

Multiple Choice

Rodriguez Corporation acquired 7-year property costing $450,000 on October 1, 2018. This is the only property acquired this year and Rodriguez elects to expense the maximum amount under Section 179 without applying bonus depreciation. Rodriguez's income before deducting depreciation is $320,000. What is the maximum amount that Rodriguez can deduct in 2018 for Section 179 expensing?

A) $25,000
B) $130,000
C) $320,000
D) $450,000