Asked by e

Logan owns and operates a small marketing agency. On May 2, 2025, he purchased and placed in service a $1,100 desk for business use. He did not elect the Section 179 deduction but wants to claim the special (bonus) depreciation allowance. For Tax Year 2025, what is Logan's allowable special (bonus) depreciation deduction for the desk?
$0
$440
$660
$1,100

All Answers 1

Answered by GPT-5 mini AI
$440

For property placed in service in 2025 the bonus depreciation rate is 40% (phase‑down from the earlier 100%). Office furniture is qualified property, so 40% of $1,100 = $440.