← The evidence ledger
Evidence row 2298754
Observed , by probe.mcp/1.
- Kind
- mcp.tools
- About
- endpoint 0b169f55-f2d8-4912-b4e1-ba0ad818677c
- Recorded
- Previous row
- None: the first of its kind about this subject
- Body SHA-256
- 429f68dc0c7d07c30b53f706b9f6cc9c938393611911cc73af563f5ccc03c8a6
- Leaf
- 0x3283d05e4da1ea4198b63083adc62a43834c44060d9c41e49da8413483519b03
What was observed
{
"count": 4,
"tools": [
{
"description": "Calculates the exact monthly payment, total interest and first-year interest for an equipment, truck, tractor, RV, land, manufactured home, ATV, pontoon or other asset loan, and, for business assets, the after-tax cost: first-year tax saving from the Section 179 or bonus deduction plus deductible interest at your marginal rate, first-year net cash, and lifetime after-tax cost. Pair it with calculate_section_179 for the deduction amount.",
"inputSchema": {
"$schema": "http://json-schema.org/draft-07/schema#",
"additionalProperties": false,
"properties": {
"apr_percent": {
"description": "Annual percentage rate, e.g. 7.5.",
"maximum": 60,
"minimum": 0,
"type": "number"
},
"asset_type": {
"description": "Type of asset, used to link the matching calculator page.",
"enum": [
"equipment",
"tractor",
"semi_truck",
"commercial_truck",
"commercial_vehicle",
"farm",
"aircraft",
"trailer",
"rv",
"motorcycle",
"land",
"manufactured_home",
"atv",
"utv",
"pontoon",
"other"
],
"type": "string"
},
"business_use_percent": {
"description": "Business use share 0-100. Give this or marginal_tax_rate to get the after-tax cost.",
"maximum": 100,
"minimum": 0,
"type": "number"
},
"down_payment": {
"description": "Down payment in USD. Default 0.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
},
"first_year_deduction": {
"description": "Section 179 plus bonus deduction taken in year 1. Defaults to the full business share of the price.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
},
"marginal_tax_rate": {
"description": "Combined marginal tax rate as a decimal, e.g. 0.30.",
"maximum": 0.6,
"minimum": 0,
"type": "number"
},
"price": {
"description": "Purchase price in USD.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
},
"term_months": {
"description": "Loan term in months.",
"maximum": 480,
"minimum": 1,
"type": "integer"
}
},
"required": [
"price",
"apr_percent",
"term_months"
],
"type": "object"
},
"name": "calculate_asset_loan_payment"
},
{
"description": "Finds the special (bonus) depreciation rate under IRC 168(k) from the acquisition and placed-in-service dates and applies it after any Section 179 deduction. The One Big Beautiful Bill Act made it 100% permanently for property acquired after January 19, 2025 (written binding contract date), with an election to take 40% (60% for long production property and certain aircraft) in the first tax year ending after that date. Property acquired before January 20, 2025 keeps the TCJA phase-down: 40% if placed in service in 2025 (60% long production). Rules from IRS Notice 2026-11, the 2025 Form 4562 instructions and Pub. 946.",
"inputSchema": {
"$schema": "http://json-schema.org/draft-07/schema#",
"additionalProperties": false,
"properties": {
"acquired_date": {
"description": "Acquisition date, YYYY-MM-DD. Use the date a written binding contract was signed if earlier than delivery.",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"type": "string"
},
"depreciable_basis": {
"description": "Depreciable basis (business share of cost) in USD.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
},
"elect_out": {
"description": "True if you elect out of bonus depreciation for this class of property.",
"type": "boolean"
},
"elect_reduced_rate": {
"description": "True to elect 40% (60%) instead of 100% for property acquired after Jan 19, 2025 and placed in service in the first tax year ending after that date.",
"type": "boolean"
},
"long_production_or_aircraft": {
"description": "True for long production period property or certain noncommercial aircraft.",
"type": "boolean"
},
"placed_in_service_date": {
"description": "Date the property was placed in service, YYYY-MM-DD.",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"type": "string"
},
"section_179_deduction": {
"description": "Section 179 amount already taken on this property; bonus applies to what is left.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
}
},
"required": [
"acquired_date",
"placed_in_service_date",
"depreciable_basis"
],
"type": "object"
},
"name": "calculate_bonus_depreciation"
},
{
"description": "Calculates the Section 179 expense deduction as Form 4562 Part I does, with the limits raised by the One Big Beautiful Bill Act: $2,500,000 for 2025 with a dollar-for-dollar phase-out above $4,000,000 of section 179 property (2025 Form 4562 instructions, Pub. 946), and $2,560,000 / $4,090,000 for 2026 (Rev. Proc. 2025-32 section 4.24). Applies the business income limit and reports the carryover. 2027 limits are not published yet (checked 2026-11-02) and the tool says so.",
"inputSchema": {
"$schema": "http://json-schema.org/draft-07/schema#",
"additionalProperties": false,
"properties": {
"business_taxable_income": {
"description": "Taxable income from the active conduct of your trades or businesses, including wages (Form 4562 line 11). Leave out to skip the income limit.",
"maximum": 100000000000,
"minimum": -100000000000,
"type": "number"
},
"elected_cost": {
"description": "Amount you elect to expense. Defaults to the most allowed.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
},
"tax_year": {
"description": "Tax year the property is placed in service: 2025 or 2026.",
"maximum": 2027,
"minimum": 2025,
"type": "integer"
},
"total_section_179_property_cost": {
"description": "Total cost of all section 179 property placed in service in the year (Form 4562 line 2).",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
}
},
"required": [
"tax_year",
"total_section_179_property_cost"
],
"type": "object"
},
"name": "calculate_section_179"
},
{
"description": "Returns the first-year write-off limits for a business vehicle by gross vehicle weight rating: passenger automobiles of 6,000 lb or less are held to the IRC 280F caps ($20,300 first year with bonus, $12,300 without, for 2026 per Rev. Proc. 2026-15; $20,200 / $12,200 for 2025 per Rev. Proc. 2025-16), heavy SUVs over 6,000 and up to 14,000 lb have a Section 179 cap of $31,300 (2025) or $32,000 (2026) with bonus depreciation for the rest, and vehicles over 14,000 lb or exempt designs have no vehicle cap. Applies the more-than-50% business use rule and scales by business use.",
"inputSchema": {
"$schema": "http://json-schema.org/draft-07/schema#",
"additionalProperties": false,
"properties": {
"bonus_eligible": {
"description": "False if bonus depreciation is not taken (elected out). Default true.",
"type": "boolean"
},
"business_use_percent": {
"description": "Business use share, 0-100. Default 100.",
"maximum": 100,
"minimum": 0,
"type": "number"
},
"cost": {
"description": "Vehicle cost in USD.",
"maximum": 100000000000,
"minimum": 0,
"type": "number"
},
"exempt_from_suv_cap": {
"description": "True for a 6,001-14,000 lb vehicle that seats more than nine behind the driver, has a cargo bed of at least 6 feet, or is an enclosed cargo van.",
"type": "boolean"
},
"gvwr_lbs": {
"description": "Gross vehicle weight rating in pounds (driver door sticker).",
"maximum": 200000,
"minimum": 0,
"type": "number"
},
"tax_year": {
"description": "Year placed in service: 2025 or 2026.",
"maximum": 2027,
"minimum": 2025,
"type": "integer"
}
},
"required": [
"tax_year",
"gvwr_lbs"
],
"type": "object"
},
"name": "get_vehicle_depreciation_limits"
}
]
}What the leaf hashes
{"body":"429f68dc0c7d07c30b53f706b9f6cc9c938393611911cc73af563f5ccc03c8a6","id":2298754,"kind":"mcp.tools","method":"probe.mcp/1","observed_us":1793661131102280,"prev":null,"subject":"0b169f55-f2d8-4912-b4e1-ba0ad818677c","subject_kind":"endpoint"}Proof
Fold these into the leaf in order, hashing each sorted pair with keccak256, to reach the root of (444186 rows).
- 0x328403baa25b42d76ec2b6aa60038675d6ef94f4bb825c6a69ba58fbfea6944d
- 0x5b62cd914eec782a07cb011f679bf90bed54294d1579499f2c3cdf7f2be73bad
- 0xcb2a4833f7c6ee6192f019e4ddd5884b499aea8a98c55711afa5432f8652e5bb
- 0x46a20067b56b057c66cc5913b02634a1258d2971262d1b45ecd45e777d3b9bc5
- 0x3fb61f12cdb90c31ef2d23c6f6cf2cf74b51a351cb6b88b860dd54c485d42ad8
- 0xb7d95db0ecd966b196408a8eca32128a762a8bd0733d23b986ea8e20fd663202
- 0xd51cd64231af55fa5fd008b0921ef7299a82ae0349335d13ee02f41836a847cf
- 0xd884b18a5249b09182b34d503bc87071c4a8c3c52124f25c2f5e388fcce46ff8
- 0x3d2aebce6846ce494c9a63d0b99b64d2332dd648ce2c8e922339b5a8d34c81e7
- 0x9afd5edb4af05d7389df3c1b6d59c6f39c23e25604203fc68ef6eda25f7dfbb0
- 0xb9bbfc7bd36ee043f263e7792b3262c80ee899ee4a11f80abdcab48bd5436507
- 0xf84f1a998fbb6381ea772208ecdde79fbccb4ebf735fd8e7edc2c8cd3acb8c91
- 0xdcc1d9c1067e77e4536008fca60e4d4987a5b540ec77923110dc668972c55745
- 0x74cae95d275254a9c747b603bd40b5086c5725fd3e904782e6447e4647e8b049
- 0x464ce6fe060d0a6c4e810b71501e55084086148f7daf393caa14462b1a777022
- 0xd42916b5c6441e9c8d91ff91715af1489cb83dee26d47e7da107caa4d2a68b65
- 0xa20b9be86af7d690e040c9060a373b2fc5498edf3432f43c26f74fa2febc1e9a
- 0x050f2978b537f7afb21ee1551577cdf146d1c56f4df12d24315ae5e69366b0a4
- 0x365b161a4b68d750dcc4b3ecce1154a2163c87b08762079428e68f0ebb6a754e
- Day root
- 0x78fecaabbe319e56f5c4b80fc02e2052e198ad24781da8832a475ff65f2002d1
- Chained
- 0xdc35957db5d1371ca382b9152878ffece28ec7c5cb4f98fd71ddb367f8b999b2
- Published
- On Arc Testnet, block 70432815: 0x56b814612eb2e3e544153df3e91e1f7199106d1e430c7d8c6b653feeb9ebe9af