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C is corrent. The requirement is to determine the maximum amount of Sec. 179 expense election that Viking Corp. will be allowed to deduct for 2012, and the maximum amount of expense election that it can carry over to 2013. Sec. 179 permits a taxpayer to treat up to $500,000 of the cost of qualifying depreciable personal property as an expense rather than as a capital expenditure. However, the $500,000 maximum is reduced dollar-for-dollar by the cost of qualifying property placed in service during the taxable year that exceeds $2 million. Here, the maximum amount that can be expensed is $500,000 – ($2,300,000 – $2,000,000) = $200,000 for 2012. However, this amount is further limited as a deduction for 2012 to Viking’s taxable income of $140,000 before the Sec. 179 expense deduction. The remainder ($200,000 – $140,000 = $60,000) that is not currently deductible because of the taxable income limitation can be carried over and will be deductible subject to the taxable income limitation in 2013.
A is incorrect. Current expense is limited to $140,000 with a $60,000 carryover.  
B is incorrect. The carryover is $60,000. 
D is incorrect. Current expense is limited to $140,000 with a $60,000 carryover.