On January 1, 2021, Sandy, a sole proprietor, purchased for use in her business a used production machine (7-year property) at a cost of $4,000. Sandy does not purchase any other property during 2021 and has net income from her business of $80,000. If the standard recovery period table would allow $572 of depreciation expense on the $4,000 of equipment purchased in 2021, what is Sandy's maximum depreciation deduction including the Section 179 election to expense (but not bonus depreciation) for 2021?
a.$572
b.$4,000
c.$4,572
d.$25,000
e.None of the above