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:

Disease-causing Organisms

Microorganisms or pathogens that can lead to diseases in their hosts, including bacteria, viruses, and fungi.

Salmonella

A group of bacteria that can cause foodborne illness, typically resulting from consuming contaminated food or water.

Noroviruses

A group of viruses that are a leading cause of gastrointestinal illness, including stomach flu.

Energy Balance

The equilibrium between calories consumed through food and beverages and calories expended through physical activity and metabolic processes.