5 of 75. What step can a taxpayer take if they wish to avoid the federal tax requirement to use the mid-quarter convention in the current tax year? They can: Elect the safe harbor for routine maintenance. Elect to claim the Section 179 deduction for all assets placed in service during the fourth quarter of the year. Choose the special bonus depreciation deduction for all assets placed in service during the year. Choose the special bonus depreciation deduction for all assets placed in service during the fourth quarter of the year. Mark for follow up