Special Depreciation Election

[RWG1950]

Retired customer on soc sec has some farm acreage & receives an annual CRP payment of $ 2,131. Does not farm the property.
Does have a tractor w/mower used to maintain the acreage. I've been filing a 4835 but probably should be using an "E".
He bought parts for the tractor for $ 700 in October 2019.
I've been depreciating the tractor & intend to depreciate the new parts but not sure what type of election to make.
Software wants to know if the $ 700 purchase is eligible for special 100% depreciation election. My state (WI) does not allow this.
He's probably in a higher marginal bracket for 2019 than he will be in 2020.
Is this property eligible for the extra depreciation ?
Thanks for comments.

[Burke]

Software wants to know if the $ 700 purchase is eligible for special 100% depreciation election. My state (WI) does not allow this.
He's probably in a higher marginal bracket for 2019 than he will be in 2020. Is this property eligible for the extra depreciation.

The states have different rules on bonus depreciation.
Sometimes on 179 the rules are different also. It does not affect the federal election, so yes on the federal 100% bonus with an add-back on state.

[TaxGuyBill]

He bought parts for the tractor for $ 700 in October 2019.
I've been depreciating the tractor & intend to depreciate the new parts.

Are these "parts" for a "repair"? If so, that isn't depreciated, that is deducted in full.

Or were the "parts" add-on features which are completely separate components?