Jesse Corp. began operations in January 2017. Below is a list of assets acquired during 2017, 2018, 2019, and 2020 (the delivery van and truck are used 100% for business purposes). These are the only assets Jesse Corp acquired during this timeframe. Jesse Corp elected Section 179 expense on all qualified assets in 2017 but has not elected Section 179 expense or bonus depreciation in any subsequent tax year and would not like to elect either for the current year (2020).

A. Total depreciation deduction for 2020

B. Gain (loss) on sale of delivery van