12. Taxpayer, an owner of three rental houses, purchased a refrigerator for one of his houses at a cost of $2,000. Assume that the item was acquired on May 11, 2020 and immediately placed in service. What maximum IRC 179 election may Taxpayer claim on his/her 2020 federal income tax return? A. $ 2,000 B. 750 c. 0 D. 1,000 E. None of the above