Ben purchases two boats for $600,000 each during the year, for a total cost of $1,200,000. He purchased a blue boat on May 15, 2021. He then purchased a red boat on December 15, 2021. How should Ben allocate his 179 deduction for the year to maximize his cost recovery for his first year? O Ben should allocate all of his 179 deduction to the blue boat, because it will result in a greater cost recovery for his first year. O Ben should allocate significantly more of his 179 deduction to the red boat because he can avoid using the mid-quarter convention. O Ben should allocate his 179 deduction evenly because it is required by tax law. O It is irrelevant how Ben allocates his 179 deduction