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Tessa owns an unincorporated manufacturing business. In 2015, she purchases and places in service $207,000 of qualifying five-year equipment for use in her business. Her taxable income from the business before any Sec. 179 deduction is $15,000. Tessa elects to expense the maximum under Sec. 179. What is Tessa's maximum total cost recovery deduction for 2015?

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