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

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

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

Glendon Whittier, who 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.