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Diana acquires, for $ 1 7 1 , 2 0 0 , and places in service a 5 - year class asset on December 1

Diana acquires, for $171,200, and places in service a 5-year class asset on December 19,2023. It is the only asset that Diana acquires during 2023. Diana does not elect immediate expensing under 179. She elects additional first-year deprecation.

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