02 C 0 9 420 Question 62 of 75. An individual taxpayer who began amortizing an expense in a prior year may claim the amortization deduction in the current year O By entering the amount of the deduction directly on the appropriate business schedule. O By entering the amount of the expense as an adjustment to income on Schedule 1 (Form 1040). O Only if they complete Form 4582. Depreciation and Amortization O Only if they complete Form 4797. Sale of Business Property