An individual taxpayer who began amortizing an expense in a prior year may claim the amortization deduction in the current year ___________.

By entering the amount of the deduction directly on the appropriate business schedule.

By entering the amount of the expense as an adjustment to income on Schedule 1 (Form 1040).

Only if they complete Form 4562, Depreciation and Amortization.

Only if they complete Form 4797, Sale of Business Property.