In 2016, Christa purchased and placed into service five-year assets at a total cost of $2,250,000. If Christa elects both the § 179 deduction and additional first-year bonus depreciation, but does not elect the straight-line method, what is Christa’s depreciation expense for tax purposes for the year, assuming a half-year convention?

a. $260,000
b. $500,000
c. $1,250,000
d. $1,454,000