During $2024,$ C Corp $($a profitable company$)$ purchased manufacturing equipment costing $$3,635,000$ on August $28,2024.$ This was the company's only equipment purchased for the year. What is the maximum deduction that C corp can claim in $2024$ with respect to this transaction?

My professor has the answer written as $$2,606,480$

Section $179=635,000,$ Bonus $60\%=$ $$1,800,000,$ Macrs depreciation $=$ $$171,480$

He used the $14\mathrm{.}29\%$ depreciation $\%$ but i$\text{'}$m not too sure why. Any Help?