In 2016, Jack spent $5,599 on a new zero-turn mower for use in his landscaping business. He has a receipt documenting the purchase and would like to deduct the cost as a business expense. However, he does not wish to claim a Section 179 deduction or special depreciation for this property. As Jack's Tax Professional, you inform him that:

	He may benefit by claiming the de minimis safe harbor election.
	The expense is deductible in the current year because it is ordinary and necessary in his line of business.
	The expense must be capitalized and depreciated over more than one year.
	None of the cost will be deductible if he used the mower for personal as well as business purposes.