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On July 10, 2014, Ariff places in service a new sports utility vehicle that cost

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On July 10, 2014, Ariff places in service a new sports utility vehicle that cost $70,000 and weighed 6,300 pounds. The SUV is used 100% for business. Determine Ariff’s maximum deduction for 2014, assuming Ariff’s § 179 business income is $110,000. Ariff does not take additional first-year depreciation (if available).

 
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