On May 31, 2018, Javier Sanchez purchased and placed in service
a new 7-year class asset costing $489,200 for use in his
landscaping business, which he operates as a single member LLC
(Sanchez Landscaping LLC).
Rather than using bonus depreciation, Javier would like to use §
179 to expense $200,000 of this asset and then use regular MACRS to
cost recover the remaining cost. During 2018, his business
generated a net income of $587,040 before any § 179 immediate
expense...