Tessa Owns an Unincorporated Manufacturing Business

question 43

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