Carlos operated a sole proprietorship landscaping business for five years using a commercial mower he purchased new in 2020. On January 15, 2025, Carlos transfers the mower to his newly formed single-member LLC (disregarded entity for tax purposes) and continues the landscaping business under the LLC structure. The mower's fair market value at transfer is $8,000, and Carlos claims this as the depreciable basis for the LLC. Can the LLC claim 40% bonus depreciation on the mower in 2025?