Frank works as a machine operator for MF Corp. He also does machine work on the side. Frank has some money that he wants to invest in his business because he is considering leaving his job at MF Corp and devoting all his time to his business. Frank tells you that he has $100,000 to invest in either land or equipment. Frank says that either investment would be good from a business perspective, so he is interested in what the tax benefits would be for the different options. Frank asks your tax advice regarding (i) whether to invest in the land or equipment and (ii) whether he should leave his job to devote his time to the business. What do you tell him?