 So costs exceeding $2,700,000. So now you've got a lot that was, you know, we're not talking about the dollar limit, but you put a fairly hefty amount in costs of the machinery. So if the cost of your qualifying section 179 property placed in service in a year is more than $2,700,000, you must generally reduce the dollar limit, but not below zero by the amount of cost over the $2,700,000. Tax software is helpful with this, but you can see the general concept here is, which would basically be, you wanna buy the machinery if you can so that you get the 179 deduction, but you don't wanna go crazy about it. One, because there's a limit and you're not gonna get the 179 deduction after that limit, and two, because if you go way over the limit, not only do you not get the 179 deduction because of the cap, but you're gonna reduce possibly the amount of 179 deduction cap that you would have otherwise have. So if the cost of your section 179 property placed in service during 2022 is 3,780,000 or more, you cannot take a section 179 deduction. Ouch! Example, in 2022, Jan Ash placed in service machinery Machinery, no. Costing 2,750,000. This cost is 50,000 more than the 2,700,000. So Jane must reduce the dollar limit, which is 1,080,000 by the 50,000 over that limit. That means that the total that she gets for the 179 has been reduced to 1,030,000. So sport utility and certain other vehicles, here we go with the vehicle thing. The Iris is always skeptical about those vehicles because people like to buy expensive stuff in terms of their vehicle, you know? So you cannot elect to expense more than 27,000 of the cost of any heavy sport utility vehicle and SUV and certain other vehicles placed in service in tax years beginning in 2022. This rule applies to any four wheeled vehicle primarily designed or used to carry passengers over public streets, roads or highways that is related, that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000 pounds gross vehicle weight. However, the 27,000 dollar limit does not apply to any vehicle designed to seat more than nine passengers behind the driver seat equipped with a cargo area. So either open or enclosed by cap of at least six feet in interior length that is not readily accessible from the passenger compartment or that has an integral enclosure fully enclosed the driver compartment and load carry device does not have seating reward of the driver seat and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Now all of this stuff with the cars gets kind of messy because you can imagine what's basically happening here. They're saying, if you have a car that's for personal use then you would think they wanna limit it because you might buy a really fancy car that is over and above what you need. Then they have this law, well if the car is over 6,000 pounds then you would think that that would be more like a work utility vehicle or something like that. But then what happened is the SUVs for personal use got fancy over 6,000 pounds because there was tax benefit related to those. So now the question is well now it's gotta be over 6,000 pounds but you have all these other kind of restrictions that you can think the code puts into place to make sure that it's not actually personal use very fancy over 6,000 pound car that you're getting a personal benefit from but it's actually like a work vehicle which was the original thought of the weight limit in the first place.