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Sharp Corporation purchased qualified business property in 2 0 2 3 and placed it in service immediately. The equipment cost $ 4 5 0 ,

Sharp Corporation purchased qualified business property in 2023 and placed it in service immediately. The equipment cost $450,000. Sharp does not claim section 179 deduction, which provision would allow Sherp Corporation to deduct 80% of the cost of the equitment on the 2023 tax return?

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