On January 16 of the client's tax year, Timpanogos, Inc. purchased two new machines and two used machines. The company considers the purchases as significant investments. As a result, the CFO of Timpanogos, Inc. is interested in knowing how the company can maximize its capital allowance or allowable depreciation deduction before preparing the year's tax returns. Advise the company on how they can maximize their capital allowance and/or allowable depreciation deduction.