in February 2023 during the preparation of Julia's 2022 return you explain to her the options for using either the section 179 deductions or special the depreciation for the purchases of her 2022 assets in her first few years in business She was learning so much depreciation was too confusing for her. when she showed her the tax savings she would receive to benefit her for 2022. She understood how this might change her choices for additional larger assets. She may purchase in 2023 if Julia decide to use special depreciation for her assets purchase in 2022 Julia's refund would increase by what amount