Assuming that your shop took in 1.5M in revenue, then yes it would be (500k + 0.9 * 1M) because for the first year you only get 1/10th of the deduction. So it'

Assuming that your shop took in 1.5M in revenue, then yes it would be (500k + 0.9 * 1M) because for the first year you only get 1/10th of the deduction. So it's like: Year 1: 0.1 Year 2-5: 0.2 Year 6: 0.1