Mark Richmond bought equipment for his business and has heard that there are special rules which, instead of regular depreciation, will enable him to elect immediate expensing of the equipment he bought this year. Can he do this? > What Federal Tax handbook paragraph provides secondary authority? > What is the primary Code section that deals with this question? > Identify any additional facts you will need to address this question. Explain in a sentence why you need each additional fact. NOTE: The tax year is 2018 unless otherwise noted in the facts