New Belgium purchased a nifty machine that allows them to sell draft beer in a can rather than a growler (a crowler machine) in 2015 for $385,000. The machine is expected to last for 5 years, but the asset falls into the MACRS 3-year class for depreciation purposes.

One of the benefits of New Belgium's purchase of the crowler machine is:

A. a reduction in gross income B. a lower tax bill C. a higher net income D. all of the above