for tax year beginning January 1, 2018, which of the following statements is teue

a. the annual dollar limitation of the section 179 expense election will not be indexed for inflation

b. the annual dollar limitation of the section 179 expense election is $1,000,000

c. the section 179 expense election can only be revoked with prior consent from the irs commissioner

d. the sction 179 expense election will phase out over a 4- year period