Use the following information to answer Questions 3133: On September 2, 2018, a calendar-year company purchases a used machine (5-year property) for $510,000. The company takes $500,000 of Sec. 179 but elects out of 100% bonus depreciation.

31. What is the maximum tax deduction for the machine in 2018?

a. $29,800

b. $83,400

c. $139,000

d. $141,000

32. What is the maximum tax deduction for the machine in 2019?

a. $17,600

b. $1,600

c. $3,200

d. $35,200

33. What is the maximum tax deduction for the machine in 2023 (Year 6)? (is not a or c)

a. $0, because the machine has a 5-year recovery period

b. $576

c. $3,226

d. $6,451