1. The TP operates a manufacturing business as a sole proprietorship. The TP purchases $70,000 of new equipment in 2020. If the TP desires to elect to use Section 179 expensing for the equipment, the election will be made by entering the appropriate information on:

a. Form 4797, Line 8.

b. Schedule C, Line 13.

c. Form 4562, Line 6, column c.

d. Form 4562, Line 14.