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Tessa Owns an Unincorporated Manufacturing Business

Question 54

Multiple Choice

Tessa owns an unincorporated manufacturing business.In 2014,she purchases and places in service $207,000 of qualifying five-year equipment for use in her business.Her taxable income from the business before any Sec.179 deduction is $15,000.Tessa elects to expense the maximum under Sec.179.What is Tessa's maximum total cost recovery deduction for 2014?


A) $53,400
B) $52,800
C) $15,000
D) $41,400

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