On January 1, 2012, 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 $4000 of equipment purchased, what is Sandy's maximum depreciation deduction including the Section 179 election to expense for 2021?