On October $11,203,$ Taxpayer Carla Cox purchases and immediately places in service a machine $(7yr.$ asset$)$ for use in his sole proprietorship. The machine is the only depreciable asset acquired by Carla during the year. Assume the machine has an acquisition cost of $$42,000,$ a useful life of $20$ years, and a salvage value of $$5,000.$ Assume also that Carla will neither make an IRC $179$ election nor use bonus depreciation. What depreciation deduction amount will Carla claim on her Form $1040$ Schedule $C$ for tax year $20$x$3?$

A$.$ $$6,000$

B$.,9,250$

C$.10,500$

D$.2,100$

E$.$ None of the above

During $201,$ Taxpayer purchased a machine costing $$20,000$ in January, a small warehouse costing $$160,000$ in August, and a machine costing $$10,000$ in late December. Assume that all assets were immediately placed in service and that no other fixed assets were acquired that year. Taxpayer seeks to claim the largest available IRC $179$ amount for the year. What IRC $179$ deduction will Taxpayer claim on his$/$her From $1040$ for the year?

A$.$ $$20,000$

B$.30,000$

C$.190,000$

D$.180,000$

E$.$ None of the above