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BriarHill Incorporated purchased four items of tangible personalty in 2 0 2 1 at a total cost of $ 3 , 8 7 9 ,

BriarHill Incorporated purchased four items of tangible personalty in 2021 at a total cost of $3,879,000. BriarHill cannot elect to expense any of the cost of the property under Section 179. True or false?

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