Before applying the small business exception, which taxpayer is subject to the uniform capitalization rules?

Inez Blake bought a furnished apartment for her daughter's use.

Feliciana Ortiz bought the lakefront property as an investment, which she expects to appreciate quickly.

Glendon Whittier bought a cabinet shop that he operates as a sole proprietor.

Dali Delmonico, who bought a commercial-grade paint sprayer to keep his rental properties nicely painted