In April of 2014,Brandon Acquired Five-Year Listed Property (Not an Automobile)for

question 10

Multiple Choice

In April of 2014,Brandon acquired five-year listed property (not an automobile) for $30,000 and used it 70% for business.No election was made regarding Sec.179 and bonus depreciation was not available.In 2015,his business use of the property dropped to 40%.Which of the following statements is true?

• A)The change does not affect Brandon's previous depreciation.
• B)Brandon must recapture $2,100 as ordinary income.
• C)Brandon must recapture $4,200 as ordinary income.
• D)Brandon must amend the previous tax return and recompute depreciation.

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Definitions:

Generation-X Employees

Refers to the cohort of individuals born approximately between 1965 and 1980, known for valuing work-life balance, independence, and possessing strong technical skills.

Organizational Effectiveness Anchor

A framework or principle used to guide the assessment of an organization's efficiency in reaching its goals, often focusing on adaptability, leadership, and coherence.

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Voluntary actions by employees that are not part of their formal job requirements but contribute to the effectiveness of the organization.

Right Values

The core beliefs or principles considered ethically and morally correct and desirable in a given society or organization.