Reece Suesue commenced a business on 1 April 2021 and for the year ended 31 March 2022 he would like to claim maximum depreciation for the following assets which he purchased for his new business. Asset Date of acquisition Cost ($) Recording equipment 4 April 2021 1,500 Radio telecommunication 11 May 2021 2,000 Decking machine 9 April 2021 18,000 Micro-processor machinery 20 May 2021 42,000 Inland Revenues depreciation rates Item DV depreciation Rate (%) SL depreciation rate (%) Recording equipment 48 36 Radio telecommunication 28 23.5 Decking machine 20 18 Micro-processor machinery 25 22 Required: (a) Explain to Reece with appropriate reasoning how he can maximise his depreciation loss deduction.