Tan Company Acquires a New Machine (Ten-Year Property)on January 15,2016,at

question 73

Multiple Choice

Tan Company acquires a new machine (ten-year property) on January 15,2016,at a cost of $200,000.Tan also acquires another new machine (seven-year property) on November 5,2016,at a cost of $40,000.No election is made to use the straight-line method.The company does not make the § 179 election and elects to not take additional first-year depreciation if available.Determine the total deductions in calculating taxable income related to the machines for 2016.

• A)$24,000
• B)$25,716
• C)$102,000
• D)$132,858
• E)None of the above

---

Definitions:

Stroke Volume

The amount of blood pumped by the left ventricle of the heart in one contraction.

Heart Rate

The number of heart beats per minute, a vital sign indicating the health and fitness level of an individual.

Stroke Volume

The amount of blood ejected by the left ventricle of the heart in one contraction.

Decreased Preload

A reduction in the volume of blood returning to the heart before contraction, which can impact cardiac output and blood pressure.