$7$ Listed property. Enter the amount from line $29$

$8$ Total elected cost of section $179$ property. Add amounts in column $($c$),$ lines $6$ and $7$

$9$ Tentative deduction. Enter the smaller of line $5$ or line $8.$

$11$ Business income limitation$.$ Enter the smaller of business income $($not less than zero$)$ or line $5($see instructions$)......$

$12$ Section $179$ expense deduction. Add lines $9$ and $10,$ but don't enter more than line $11.$

$13$ Carryover of disallowed deduction to $2024.$ Add lines $9$ and $10,$ less line $12$

Note: Don't use Part II or Part III below for listed property. Instead, use Part V$.$

Part II Special Depreciation Allowance and Other Depreciation $($Don$\text{'}$t include listed property. See instructions.$)$

$14$ Special depreciation allowance for qualified property $($other than listed property$)$ placed in service during the tax year. See

instructions.

$15$ Property subject to section $168($f$)(1)$ election.

$16$ Other depreciation $($including ACRS$)$

MACRS Depreciation $($Don$\text{'}$t include listed property. See instructions.$)$

Section A

$17$ MACRS deductions for assets placed in service in tax years beginning before $2023.$

$18$ If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check