Angelica is married and has a 17-year old son, Chucky who is a senior in high school and has no income. She owns Angelica’s Cafe, which she expects to produce taxable income of approximately $120,000 this year. Angelica's 2019 taxable income is $40,000 without considering the income from the cafe. Angelica tells you that she needs to purchase new kitchen equipment that will cost $25,000. The café is very successful, and she expects its taxable income to be $170,000 in 2020. Her other taxable income is expected to remain at $40,000. Angelia’s after-tax rate of return is 10%. Advise Angelica on her two options to reduce taxes. Include a calculation of her current tax liability before the tax savings options. For each recommendation, include a thorough calculation