Section 179 expensing is subject to which of the following limitations? a. The ceiling cannot exceed $1,220,000 for 2024. b. The floor cannot exceed $4,270,000 for 2024. c. The deduction must exceed the taxpayer's business income for the year. d. The property placed in service maximum is $3,780,000 for 2024. e. The property placed in service minimum is $3,050,000 for 2024.