In $2022,$ Greg Barrel decided to use his summer vacation time planting a vineyard in Traverse City on property he inherited from his wife's side of the family.

The combined costs of: i$)$ land preparation $($which do not include any non$-$depreciable land costs$),$ ii$)$ labor, and iii$)$ planting totaled $$175,000$ and were capitalized by Greg in $2022.$

In $2024,$ when the vineyard became viable and the plants started producing, Greg placed the vineyard in service by hiring a management firm to operate the business and oversee the bountiful harvest that fall.

Greg wants to know whether he can claim a deduction under section $179$ on his $2024$ tax return for the costs incurred in $2022$ with respect to planting the vineyard.

Please research this question using the Thompson's Reuters Checkpoint tool and summarize your findings in a personal "email memo to Greg".