Jeremy opened a machine shop in $2024.$ He placed the following assets in service on June $7,2024$: Milling machine Drill press Desk File cabinetThe assets are all used $100\%$ for business and he will depreciate the assets using MACRS depreciation. Jeremy is not claiming 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$.$