3. Juanita purchased a new machine for use in her manufacturing business on December 17,2022 , for $35,000. The machine was not delivered until January 25,2023 , but was used exclusively in the business. She is on a calendar year and purchased no other assets in either in either 2022 or 2023 . Which of the following is true? a. Juanita may claim depreciation in 2022 using the half-year convention b. Juanita may claim depreciation in 2023 using the mid-quarter convention c. Juanita may claim depreciation in 2023 using the half-year convention d. Juanita may claim depreciation in 2022 using the mid-quarter convention e. Juanita may elect to claim depreciation in either 2022 or 2023 using the convention applicable for the year elected