A taxpayer placed $$2,500,000$ worth of business equipment in service in June $2023.$ She wishes to take the maximum amount of depreciation on the equipment in $2023.$ What is the amount of Samantha$$s depreciation deduction for the equipment in $2023,$ assuming no other assets were placed in service in $2023?$

$($Hint: You should refer to the MACRS tables provided to you. Recall also that equipment has a $7-$year recovery period. Finally, recall that the $179$ expense limitation for $2023$ is $$1,160,000).$

$$2,270,297$

$$2,500,000$

$$1,351,486$

$$2,232,000$