Tom owns a landscaping company. With his first year of business, he needed a new truck. He purchased a 2018 Dodge Ram 1500. In that year, his accountant recorded an IRC Section 179 business expense on his schedule C of $37,000. Next year in 2019, Tom determined the 2018 Dodge Ram 1500 was not large enough to carry debris or strong enough to haul a large transport trailer. During 2019, Tom traded his 2018 Dodge Ram 1500 for a 2019 Dodge Ram 3500 Diesel. In April of 2020, the accountant, when preparing his return, recorded an IRC Section 179 business expense on his schedule C of $64,000. What are the tax implications? Are Tom's company tax returns correct