$9)$ A company purchases a large amount of equipment on January $1,2018.$ For the year $2018,$ assume that net income is $$2$ million.Which is correct, based on typical tax laws from recent years?

A$.$ IRS $($tax$)$ net income will be higher than $$2$ million.

B$.$ IRS $($tax$)$ net income will be lower than $$2$ million.