During 2017,Travis Purchases $13,000 of Used Manufacturing Equipment (7-Year Property)for

Multiple Choice

During 2017,Travis purchases $13,000 of used manufacturing equipment (7-year property) for use in his business,his only asset purchase that year.Travis has taxable income from his business of $510,000.What is the maximum amount that Travis may deduct under the election to expense?

A) $0
B) $13,000
C) $25,000
D) $500,000
E) None of the above