If a business chooses to use the straight-line method for tax purposes,how will this affect income tax in the first year of an asset's life,compared to MACRS?

Name: If a business chooses to use the straight-line method for tax purposes,how will this affect income tax in the first year of an asset's life,compared to MACRS?
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The Answer of If a business chooses to use the straight-line method for tax purposes,how will this affect income tax in the first year of an asset's life,compared to MACRS?

If a Business Chooses to Use the Straight-Line Method for Tax