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Which of the following taxpayers will be allowed to recognize depreciation on their property? Diane rented pasture land with no capital improvements. Sufyan bought an

Which of the following taxpayers will be allowed to recognize depreciation on their property?
Diane rented pasture land with no capital improvements.
Sufyan bought an active medical device business consisting of goodwill and patents.
Henrietta owned a vehicle which is used for both personal and business purposes.
Sebastien started using machinery in his business in January 2023 and sold the depreciable property in December 2023.
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