Jess utilized the following assets in her income architectural business:

Computer 8/17/13 2,400

Office desk 2 /09/14 1,700

Drafting Table 3/17/15 3,400

Printer 4/21/16 1,800

Computer 1/20/16 2,500

All of the assets listed above were purchased new by Jess on the date they were placed into service. For Assets placed in service in 2016, Jess elected the cost recovery method that yielded the highest possible cost recovery deduction method for that year.

For assets purchased prior to 2016, all of these assets were depreciated under the MACRS method (None were depreciated under Section 179). For each year of acquisition, the highest possible deduction under MACRS was elected. Accordingly the expense method of 179 was not elected.

No additional first year depreciation was taken in any year.