Frank opened a machine shop in 2022. He placed the following assets in service on June 2, 2022: Milling machine Drill press Desk File cabinet The assets are all used 100% for business and he will depreciate the assets using MACRS depreciation. Frank is not claiming the Section 179 deduction, the special depreciation allowance, or the de minimis election. Where on the Form 4562, Depreciation and Amortization, should the assets be reported? Part III, Section B. Part V, Section A. Part V, Section B. Part VI