Assume the same facts as in the previous question. However, for this question, assume that Jessie purchased the business equipment for $2,300,000 (instead of $1,000,000). What is the most that may be deducted in 2013 under Section 179 of the Code (ignore any potential deductions resulting from bonus deprecation or MACRS)?
a. $2,300,000
b. $500,000
c. $200,000
d. $0