As a way to stimulate investment in small businesses (and, in turn, the economy), simplify tax compliance, and reduce the burden of recordkeeping for depreciation purposes, the federal tax code permits businesses to make a _____ election to immediately expense certain New and Used depreciable property used in the business, instead of capitalizing and depreciating it. A. MACRS B. Section 179 C. Double Declining Balance D. Emergency Economic Write-Off