Aahh. Thanks so much for clearing that up. It seems a bit unfair though that with 100% bonus, they "fix" the rule so you don't have to carry $28K to the seventh year, but with the 80% bonus they don't fix it and you only get to depreciate $8.7K in years 2-6 but have to carry $18.7K to the seventh year. Maybe another revenue procedure coming? Or do they just ignore it since bonus is slowly phasing out each year anyway.
Either way, I really appreciate your help with this. Looks like my decision to take bonus first year is coming back to bite me.
