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brokers’ commissions or similar fees as qualified administrative costs for all guaranteed investment contracts and investments for yield restricted defeasance escrows purchased with gross proceeds of the issue. .25 Gross Income Limitation for a Qualifying Relative. For taxable years beginning in 2020, the exemption amount referenced in § 152(d)(1)(B) is $4,300. .26 Election to Expense Certain Depreciable Assets. For taxable years beginning in 2020, under § 179(b)(1), the aggregate cost of any § 179 property that a taxpayer elects to treat as an expense cannot exceed $1,040,000 and under § 179(b)(5)(A), the cost of any sport utility vehicle that may be taken into account under § 179 cannot exceed $25,900. Under § 179(b)(2), the $2,590,000 limitation is reduced (but not below zero) by the amount the cost of § 179 property placed in service during the 2020 taxable year exceeds $2,590,000. .27 Qualified Business Income. For taxable years beginning in 2020, the threshold amount under § 199A(e)(2) is $326,600 for married filing joint returns, $163,300 for married filing separate returns, and $163,300 for all other returns. .28 Eligible Long-Term Care Premiums. For taxable years beginning in 2020, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care," are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $430 More than 40 but not more than 50 $810 More than 50 but not more than 60 $1,630 More than 60 but not more than 70 $4,350