During $2025,$ your client, Bob, purchased several items of equipment with a total cost of $$265,000$ for use in his sole proprietorship. Bob has taxable $($earned$)$ income from his Schedule C business of $$112,000($without regard to the Section $179$ expense$).$ He also has wages from a part$-$time job of $$10,000.$ What is the maximum amount of Section $179$ expense that Bob may deduct in the current year? A$)$ $$112,000$ B$)$ $$122,000$ C$)$ $$1,250,000$ D$)$ $$265,000$