Tom has a successful business with $100,000 of taxable income before the election to expense in 2016.

Question:

Tom has a successful business with $100,000 of taxable income before the election to expense in 2016. He purchases one new asset in 2016, a new machine which is 7-year MACRS property and costs $25,000. If you are Tom's tax advisor, how would you advise Tom to treat the purchase for tax purposes in 2016? Why?