Dean is a sole proprietor who placed equipment in service this year. Next year, he is planning to purchase a new home and would like to be sure that his income does not appear lower than necessary. Which option would allow Dean to maximize his taxable income this year?

Claiming the special depreciation allowance for the equipment.

Claiming the de minimis safe harbor election.

Claiming the 179 deduction for the equipment.

Electing to depreciate the equipment under the ADS system.