Pam and Joe each own 50% of Tucson LLC a limited liability company located in Tucson, AZ which was created in April of 2019. Tucson LLC provides veterinary services and uses the cash method of accounting. Pam and Joe have come to you on December 30, 2019 to ask your advice on some transactions they are considering. Tucson's financial information is provided below: Profit and Loss Statement January 1, 2019-December 30, 2019: Gross Receipts: Veterinary Services $675,000 Expenses: Salaries $400,000 Utilities $17,000 Depreciation $15,000 Supplies $75,000 Interest $20,000 Total Expenses $557,000 Net Income $148,000 Balance Sheet - 12/30/2019 Assets: Cash $ 8,500 Equipment $50,000 A/D - Equipment (21,500) Building $250,000 A/D - Building (100.000) Total Assets $187,000 Liabilities & Equity: Mortgage - Building $25,000 Member Capital - Avery $81,000 Member Capital - Henry $81.000 Total Liabilities & Equity $187,000 Please provide Tucson LLC advice on the following transaction: 1. They would like to purchase additional equipment for their business, they have not purchased any other fixed assets in 2019. Asset Cost Examination Table $15,000 X-Ray Machine $250,000 (a). Calculate the tax depreciation assuming these assets are purchased and placed in service on 12/31/2019 assuming that they have elected not to take Section 179 expense and bonus depreciation on these assets. (b). Calculate tax depreciation assuming these assets are purchased on 12/31/2019 assuming that they have not made any elections out of 179 or bonus depreciation. In each calculation assume Tucson LLC would like to take the maximum allowable deduction