please only answer no explanation needed

142-A taxpayer cannot use Form 4562 - Depreciation and Amortization to claim deductions for the depreciation or amortization for which of the following?

A. Land

B. Buildings

C. Machinery

D. Equipment (tangible)

154-Wayne, age 53, and Janet, age 51, are married and file a joint return. Wayne is covered by an employer retirement plan. In 2021, Wayne had compensation of $50,000 and Janet had compensation of $175,000. Their modified adjusted gross income (MAGI) was $200,000. What is the amount of the deductible contribution that can be made for Janet to her traditional IRA for 2021?

A. $0

B. $2,500

C. $3,000

D. $6,000

166- Henry takes out a home-equity loan for $50,000. He deposits the loan proceeds into an account used by his sole proprietorship, a business in which he actively participates. The money is immediately spent on new equipment for the business. Henry should elect to treat the $50,000 loan as:

A. Small business loan

B. Not secured by a qualified residence

C. Short term loan

D. Working capital loan

174- If a taxpayer receives educational assistance benefits from his or her employer under an educational assistance program, he or she can exclude up to $5,250 of those benefits each year. Tax-free educational assistance benefits include payments for which of the following?

A. Meals

B. Lodging

C. Transportation

D. Textbooks