Szabi Inc., a calendar year taxpayer, purchased two assets in the current year: a machine costing $500,000 and computer equipment costing $500,000. The machine is 7-year recovery property and the computer equipment is 5-year recovery property. (He wants to maximize his upfront cost recovery.) Which of the following statements is true? Szabi should elect to expense the $500,000 cost of the machine. Szabi should elect to expense the $500,000 cost of the computer equipment. Szabi must elect to expense either the cost of the machine or the cost of the computer equipment. Szabi is indifferent as to which costs to expense.