Griper Jones owns a pool construction business. His current year earnings from self-employment are $65,000 before any Code Section 179 expense deduction. He purchased a new excavator in the current tax year, which cost $150,000. Griper would like to know whether he should take the Code Section 179 expense or depreciate the excavator over its useful life of 10 years using a 150 declining balance. Explain your reasoning