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Could you walk us thru that a little bit more.  When I first read it, it sounded like I could write off my rental property $7K HVAC system this year but then a bunch of other goofy questions came up and it just gets weirder and weirder.  Its like they eventually force you to get a tax person because the average American with a M.S. degree can't figure this stuff out which indicates the system is broken.  

Section 179 deduction?

100% Special depreciation allowance?

Deduct it all this year or spread it out?

Yikes!