more limits on 179. if business use is 50% or less 179 is not allowed. if it's more than 50% it's allowed in the year of acquisition but if in any year during the recovery period it must be recaptured if business use drops to 50% or less. then cumulative depreciation computed using standards MACRS is allowed.
not sure what you're saying here:
Bonus depreciation brought into year 1 would be $60,000
