Table 1: Sanjuro Corporation (A Calendar-Year Corporation)purchased and Placed in Service

question 2

Multiple Choice

Table 1: Sanjuro Corporation (a calendar-year corporation) purchased and placed in service the following assets during 2013:
All assets are used 100% for business use.The warehouse building does not include the cost of the land on which it is located which was an additional $1,000,000.The corporation has $3,000,000 income from operations before calculating depreciation deductions.Sanjuro Corporation wishes to maximize its overall depreciation deduction for 2013 and is willing to make any necessary elections.
-Refer to the information in Table 1.What is Sanjuro Corporation's cost recovery deduction for the computer equipment for 2014 assuming the necessary elections were made to maximize overall depreciation in 2013?

• A)$11,000
• B)$22,200
• C)$35,200
• D)$44,000

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Definitions:

Thermal Stratification

The layering of water in a lake or ocean, based on temperature variations with depth, which can affect aquatic life and water quality.

Spring Turnovers

Spring turnovers are the annual mixing of water in lakes and ponds, resulting from temperature changes that cause layers of water to mix, refreshing nutrients and oxygen levels.

Fall Turnovers

The annual mixing of lake waters driven by temperature changes, encouraging nutrient redistribution and oxygen circulation.

Aquatic Organisms

Living beings that inhabit water environments, ranging from freshwater to marine ecosystems.