Can some please explain me how to get this answer( D)

I MDuring 2019, a taxpayer placed into service $2, 670, (L9 of equipment used' In their business, with a useful life of 5 years. The taxpayer' business prof\" t for the year is $800,000 (with no regard to section 179 expenses). The taxpayer elected the maximum amount possible under section 179 (understanding that some may be carried forward to future years). How much is this year's total deduction for this equipment purchase if the taxpayer uses MACRS for what can't be deducted this year under section 179? a. $100,000 b. $120,000 c. $354,000 (91,154,000 e. $1,254,000