Anne purchased and placed $2,800,000 of equipment in service, which is eligible for the section 179 deduction in the current tax year. She will not use the special depreciation allowance. What is the amount of section 179 expense deduction Anne may claim in the current tax year (2022)?

A) $2,800,000
B) $ 100,000
C) $ 980,000
D) $1,080,000