In April of 2013,Brandon Acquired Five-Year Listed Property (Not an Automobile)for

question 81

Multiple Choice

In April of 2013,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 2014,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:

Annual Mammograms

Yearly breast X-rays used to screen for breast cancer or other abnormalities.

Pender's Health Promotion Model

A theoretical framework that emphasizes the role of individual behaviors and experiences in maintaining health, focusing on the motivation behind health-promoting behaviors.

Behavioral Outcomes

Observable actions or responses following an intervention or treatment in a healthcare or psychological context.

Individual Characteristics

Unique attributes, traits, or behaviors that distinguish one person from another.