Colton is self-employed and runs a restaurant. During 2021, he purchased a building for $420,000 to use in his business. The building will be subject to the: O mid-month convention. O mid-quarter convention. O half-year corvention. During 2021. Anthony (a calendar-year taxpayer) acquired the following business assets. January 15 August 20 September 21 December 20 Equipment Equipment Equipment Equipment $32,000 $24,000 $28,000 $42.000 Anthony does not qualify to use Section 179 and he elects out of the Bonus depreciation for the year. The equipment purchased in December will be subject to the O half-year convention. O mid-quarter convention. O mid-month convention