Which of the following taxpayers may claim a section 179 deduction for the property indicated?

1 Bill for a new restaurant building he expanded by purchasing a second restaurant location for $250,000.

2. Frank for the cost of a training seminar. He started a new IT support business this year. Before it opened, she paid $900 for a newly hired head of HR to attend an employment law training seminar.

3. Joe for Machine A. Joe placed 2 machines into service for her tailoring and alterations business this year. Machine A purchased for $7000, and Machine B purchased for $25000. Both are 5-year assets, Joe will depreciate Machine B using regular MACRS depreciation.

Shelia, for a new car, she purchased for $12,000 and used it 60% for personal purposes and 40% to travel between locations for her house cleaning business.