For year 2020 a client has sold multiple tracts of land, not business use.  He also has a farm , he has purchased a large piece of equipment. Based on estimates, I don't believe he can 179 expense the equipment, it will take his farm into a loss. Since 179 can't be applied for this year can the Special Depreciation Allowance then be used? Even with this his income and deductions will cause the AMT to apply. I just want to be sure there isn't something I am missing about the application of the SDA.