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Audra acquires the following new five-year class property in 2010:
Asset Acquisition Date CostA January 10 $106,000B July 5 $70,000C November 15 $250,000Total $426,000
Audra elects section 179 for asset C. Audra's taxable income from her business would not create a limitation for purposes of the section 179 deduction. Audra elects not to take additional first-year depreciation. Determine her total cost recovery deduction (including section 179 deduction) for the year.
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