$4/13/25,9$:$45$ PM

Training detait: Curriculum

Luca opened a machine shop in $2023.$ He placed the following assets in service on June $2,2023$:

Milling machine

Drill press

Desk

File cabinet

The assets are all used $100\%$ for business and he will depreciate the assets using MACRS depreciation. Luca is not claimiv the Section $179$ deduction, the special depreciation allowance, or the de minimis election. Where on the Form $4562,$ Depreciation and Amortization $($Including Information on Listed Property$),$ should the assets be reported?

Part III, Section B$.$

Part V$,$ Section A$.$

Part V$,$ Section B$.$

Part VI$.$

Mark for follow up