In 2017, Talia acquires and places into service in her business 10-year MACRS property costing $39,000 and 10-year MACRS property costing $161,000. Talia elects Sec. 179 expensing for all of the properties' cost. Talia's taxable income (before the Sec. 179 and 50% of self-employment deductions) is $160,000. (Click the icon to view the MACRS half-year rates.)