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k1zuna on "Becker Chap 3 Sim 2 Q#1"

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If you scroll down to the bottom of the solution page, Becker says that: "Section 179 deduction allowed in Year 1 = 0; Section 179 deduction allowed in Year 2 = $25,000"

My question: Didn't we already deduct the section 179 $25,000 on the "combined property" in year 1? So how come Becker says "Section 179 deduction allowed in Year 1 = 0"?

Sorry I can't post the entire fact pattern since it's too long and there's no copy and paste function... Can any Becker students help me on this? Thanks.


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