All of the following are eligible for a special depreciation allowance in 2020, EXCEPT:

A) A used computer purchased and placed into service for business purposes in 2020.

B) A new sewing machine purchased in 2019 but not placed into service until 2020.

C) A used cash register purchased in 2020 and placed into service in 2020.

D) A new passenger automobile purchased in 2020 and used 40% for business purposes and 60% for personal purposes.