Please help, and explain.

Conor started a new construction business in April 2018. In connection with the new business, he purchased a new backhoe for $60,000 in June 2020 and immediately placed it in service. The new business is struggling and expecting to show a loss for 2020. Conor is considering expensing the $60,000 cost of the backhoe under 179 on the 2020 tax return. Conor has been awarded a large project for 2021, and will show a substantial profit (over $100,000) for the year ending 12/31/2021. Please advise and response must fully address the following:

• Evaluate the appropriateness of Conor's plan.
• Explain your position.
• How could changes in tax law affect the appropriateness of Conor's plan?