are you sure the ads don't say up to 37% which would require taxable income for a married couple of over $600,000 of ordinary income ($500,000 if single).
anyway, you do have options. nothing requires you to take the maximum section 179 deduction. you can take $0. you also have the option of taking 50% or 100% bonus or opt out completely or you can mix the two to arrive at a deduction (not more than the max) of your choosing.
with 179 you have to recapture it if before the end of the useful life use drops below 50% there are some twists in this in years after the asset is acquired.
