frank opened a machine shop in 2022 he placed the following assets in service od june 2 2022: milling machine drew press desk file cabinet the assets are all used 1005 FOR BUSINESS AND HE WILL DEPRECIATE THE ASSETS USING MACRS DEPRECAION. FRANK IS NOT CLAIMING THE SECTION 179 DEDUCTION, THE SPECIAL DEPRECATION, OR THE DE MINIMIS ELECTION. WHERE ON THE FORM 4962, DEPRECATION AND AMORITIZATION, SHOULD THE ASSETS BE REPORTED