Crouch LLC Placed in Service on May 19, 2014 Machinery

Multiple Choice

Crouch LLC placed in service on May 19, 2014 machinery and equipment (7-year property) with a basis of $2,200,000. Assume that Crouch has sufficient income to avoid any limitations. Calculate the maximum depreciation expense including §179 expensing (but ignoring bonus expensing) . Assume that the 2013 §179 limits are extended to 2014:

A) $314,380.
B) $440,000.
C) $571,510.
D) $742,930.
E) None of these.