For new machinery or equipment acquired before 2005, the phrase "bonus depreciation" on a depreciation schedule would refer to first-year...

For new machinery or equipment acquired before 2005, the phrase "bonus depreciation" on a depreciation schedule would refer to first-year depreciation of either 30% or 50% taken _____.

A. after the Sec. 179 deduction and before Table 1 depreciation

B. before both the Sec. 179 deduction and Table 1 depreciation

C, in place of the Sec. 179 deduction and Table 1 depreciation