Asset has a cost basis of $$80,000$ and a salvage value

of $$20,000.$ How much bonus depreciation is allowed?

a$)$ In $2015?$

b$)$ in $2019?$

c$)$ in $2023?$

d$)$ in $2027?$

Bonus depreciation is calculated on the cost basis.

Salvage value is part of recapture$/$loss when the asset is

disposed of$.$

$($a$)$ $$40,000=50\%$$$80,000$

$($b$)$ $$80,000=100\%$$$80,000$

$($c$)$ $$64,000=80\%$$$80,000$

$($d$),$$$0=0\%$$$80,000$