On june 5, 2018, javier sanchez purchased and placed in service a new 7-year class asset costing $560,000 for use in his landscaping business, which he operates as a single member llc (sanchez landscaping llc). during 2018, his business generated a net income of $945,780 before any § 179 immediate expense election. rather than using bonus depreciation, javier would like to use § 179 to expense $200,000 of this asset and then use regular macrs to cost recover the remaining cost. given this information, determine the cost recovery deductions that javier can claim with respect to this asset in 2018 and 2019. complete javier’s form 4562 (page 1) for 2018. his social security number is 123-45-6789.

1. alwaysrain irrigation, inc. would like to determine capacity requirements for the next four years. currently, two production lines are in place for making bronze and plastic sprinklers. three types of sprinklers are available in both bronze and plastic: 90-degree nozzle sprinklers, 180-degree nozzle sprinklers, and 360-degree nozzle sprinklers. management has forecast demand for the next four years as follows: both production lines can produce all the different types of nozzles. the bronze machines needed for the bronze sprinklers require two operators and can produce up to 12,000 sprinklers. the plastic injection molding machine needed for the plastic sprinklers requires four operators and can produce up to 200,000 sprinklers. three bronze machines and only one injection molding machine are available. what are the capacity requirements for the next four years? (assume that there is no learning.)