During $20$x$3,$ calendar year Corp. A purchases office furniture costing $$10,000($salvage value $$1,000),$ a machine costing $$90,000($salvage value $$4,000),$ three computers costing $$12,000($salvage value $$500),$ and an office building costing $$1,060,000,$$$100,000$ of which is allocated to land. These are the only acquisitions of depreciable property acquired during the year. What is the maximum Code Sec. $179$ deduction available for $203?$

A$.$ $$102,000$

B$.90,000$

C$.112,000$

D$.100,000$

E$.$ None of the above