Please advise, which is best?

The post nicely captured the phase-out limitation associated with Section 179.Brett does meet this phase-out criteria.Another component of Section 179 is the business income limitation.The business income limitation states that Section 179 cannot create or extend a net operating loss.Because Brett has a loss in 2019, he cannot take the Section 179 expense of $60,000.From here, he has a few options - he can depreciate the backhoe with another depreciation convention or claim Section 179 and take $0 expense in 2019 for the backhoe and carry the $60,000 expense to 2020.What do you think is the best plan for Brett?