Before the end of the tax year, Sarah, an accrual-method taxpayer, estimates her tax liability and determines that it is higher than expected. Sarah has $5,000 in cash and $30,000 in available credit to spend on purchasing new equipment. Sarah has not purchased any depreciable assets in 2021. Which of the following options would provide the greatest tax deduction? Purchase a $5,000 certificate of deposit (CD). Purchase and install a $25,000Sec. 179 asset on credit with a $2,500 down payment. Purchase $5,000 of inventory. Purchase and install a Sec. 179 asset for $5,000