Which of the following taxpayers will be allowed to recognize depreciation on their property?.

Arthur rents pasture land with no capital improvements.

Jan started using machinery in her business in January of 2019 and sold the depreciable property in December of 2019.

Steve bought an active business consisting of goodwill and patents.

Ben owns a vehicle which is used for both personal and business purposes

WRONG - Jan started using machinery in her business .........................................................................