Teddy has several assets he depreciates for his business. The assets, basis, depreciation information, and percentage of business use is provided in the following table. Complete an analysis of the information and provide tax advice about the assets and tax advantages or consequences that may need to be addressed for the 2022 tax return.

Asset	Date in Service	Basis	Section 179	Prior Deprec.	Bus. Use % Prior Yr.	Bus. Use % Current Yr.
Auto	9/13/2020	$15,000		$1,800	60%	50%
Camcorder	7/12/2020	$ 1,200	$1,200	$0	100%	100%
Camera 3	10/8/2021	$ 6,800	$0	$ 972	100%	100%
Camera 1	8/31/2020	$ 4,890	$4,890	$0	100%	35%
Camera 2	4/20/2021	$ 5,256	$0	$ 751	100%	100%
Lens 3	10/8/2021	$ 3,410	$0	$ 487	100%	100%
Lens 1	8/31/2020	$ 2,989	$2,989	$0	100%	50%
Lens 2	8/31/2020	$ 4,750	$4,750	$0	100%	45%

a) The auto, camera 1, lens 1, and lens 2 need to be reviewed to determine how much section 179 and modified accelerated cost recovery depreciation may need to be recaptured.

b) Camera 2, camera 3, and lens 3 need to be reviewed to determine how much of the section

179 deduction needs to be recaptured.

c) Camera 1 and lens 2 need to be reviewed to determine how much of the section 179

deduction needs to be recaptured and how much the modified accelerated cost recovery

depreciation exceeds the depreciation computed using the alternative depreciation system.

d) Everything looks fine with the information provided. There are no obvious possible advantages or consequences associated with the asset depreciation detail sheet listed

above.