Which statement about Ken Larch's sewing machines is NOT true?

The correct choice identifies a statement that is not true regarding Ken Larch's sewing machines in relation to Section 179 qualifications.

To qualify for a Section 179 deduction, property must indeed be used predominantly for business purposes. The requirement is that the property must be used more than 50% for business to qualify for the deduction. If a business asset is utilized less than this threshold for business activities, it does not meet the criteria necessary for a Section 179 deduction. Therefore, claiming that they "must be used at least 50% for business to qualify" is a true statement, as it is a fundamental requirement of the Section 179 deduction.

In contrast, the other statements accurately reflect conditions under which the sewing machines may or may not qualify for the deduction as prescribed by the IRS rules governing Section 179 property. Understanding this requirement helps clarify why this choice is indeed an incorrect statement about Ken Larch's sewing machines.