First, Ricki and Sam, are not familiar with tax rules so they would like a little background regarding what Bonus Depreciation really is and what the impact is on the business. While they have indicated that they do not want to consider the Sec. 179 immediate expensing for any purchases that Premier PickleBall makes, I want to at least educate them on the difference between Bonus Depreciation and Section 179 depreciation. Therefore, please research the difference rules related to Bonus Depreciation and Section 179, including what types of purchases qualify for each, including new vs used properties and the types of properties (i.e. within what lives qualify for each Bonus and Sec. 179