Andy has operated his moving company, MoveOn, as a sole proprietorship for several years. In the current tax year, MoveOn placed into service $480,000 of property qualifying for immediate expensing under § 179. Andy also joined with another local mover to form and operate a storage partnership, The Attic LLC. Andy holds a 90% capital and profits interest in The Attic. This year, The Attic purchased and placed into service $2.2 million of property qualifying for expensing under § 179. Andy has $600,000 of taxable income from MoveOn and a $750,000 share of ordinary income from his 90% ownership of The Attic, both before considering any § 179 expense. Assuming that Andy wants to maximize his current deductions (without sacrificing future deductions), how much can he elect to deduct under § 179? How are any remaining expenditures treated?