take bonus not section 179.
You may have to recapture the section 179 deduction if, in
any year during the property's recovery period, the percentage of business use drops to 50% or less. In the year
the business use drops to 50% or less, you include the recapture amount as ordinary income in Part IV of Form
4797. You also increase the basis of the property by the
recapture amount.
there is no such rule for bonus.
