Silver leaf, a retail bakery, traded two ovens having a total adjusted basis of $680 for a new oven costing $1,320. They receive an $800 trade in allowance for the old ovens and paid $520 in cash for the new oven. The bakery also traded a used Van with an adjusted basis of $4,500 for a new van costing $9,000. They received a $4,800 trade- in alliance on the new van and paid $4,200 in cash for the new van. What portion of the new properties' bases qualifies for the Section 179 deduction?

A. $0 B. $520 C. $4,200 D. $4,720