baho Question 26 of 30. For a taxpayer who would like to limit their current-year deduction for assets purchased, which option can be used for machines placed in service during 2019? Claim the special depreciation allowance. Use the straight-line method of depreciation. Make the de minimis election under the tangible property regulations. Reclassify the machines as qualified improvement property under the retroactive provisions of the CARES-ACE Mark for follow up