Alfredo owns/operates El Riojano, a famous and profitable Spanish pastry shop in Albuquerque, NM. On April 15th he bought his only new asset, a 72,000 automated dough rolling machine. Alfredo wants the maximum tax deduction for this 5 year life asset acquisition. Help him with the detailed computation of that amount. (The COVID pandemic has disrupted business so much that even before considering this transaction he will report a 2021 operating tax loss.)