Use Checkpoint to answer the following questions regarding the ability to expense advanced mine safety equipment.

a. Using expense mine safety equipment as keywords (not in quotation marks), search FTC and deter-mine which paragraph provides an introduction to this issue.

b. Use Navigate by Contents from the previous paragraph and determine which paragraph provides a definition of advanced mine safety equipment for purposes of expensing?

c. Use the same keywords in part a, but search USTRExplanations. What paragraph discusses expensing advanced mine safety equipment?