Ella works at an accounting firm and like many accountants, tends to spend more than 40 hours a week at the office preparing and reviewing tax returns and providing tax advice to her clients. Recently, Ella decided to move out of her one-bedroom condominium and into a larger single-family home. Rather than sell the condominium, however, Ella elected to start renting it and was able to secure a reliable tenant. Shortly after Ella began renting out the condominium, one of the kitchen appliances needed replacement at a cost of approximately $ 1,400. Ella wishes to immediately expense the cost of this appliance under I. R. C. § 179. Prepare a memo that describes the qualifications for immediate expensing under § 179 and whether Ella’s cost will qualify as deductible.