Must I take bonus depreciation on an entire asset class?

[Chessie]

Client with Sch C purchased $96K in 5 year assets, including two > 6000 GWVR trucks.  Most expensive truck purchased December so have mid-quarter convention issue.  In addition to de minimis safe harbor on small purchases, I took $25K Sec 179 on all non-truck 5 year assets and balance of Sec 179 on December truck because Indiana limits Sec 179 to $25K.  I'd like to take bonus depreciation on one of the trucks but not the other because I want to keep Sch C income around $35K.  

Question:  MUST I take bonus depreciation on ALL 5 year assets that are not Section 179?  Or can I pick and choose 5 year assets to apply bonus depreciation?

If I cannot then I will just choose higher Sec 179 for Federal and choose different Indiana depreciation then elect out of bonus for all 5 year property.

Unless someone has a better suggestion?

[sjrcpa · Accepted solution]

You take it for all assets in that class or you elect out for all assets in that class.

[Chessie]

Thank you.  A night's sleep helps solidify how to handle and this is what I had concluded as well. Thank you for your input and a blessed rest of tax season and Easter weekend to  you.