In 2022, Ellen placed a passenger automobile into service that she used 75% for business purposes. She believes that her business-use percentage may drop below 50% in later years. Which of the following is a strategy she can use to avoid being required to recapture depreciation in a later year?

Elect to depreciate the car using the straight-line method over an ADS recovery period.

Claim the special depreciation allowance for the full cost of the vehicle in the in the first year.

Claim a Section 179 deduction for the full cost of the car in the first year.

Remove the car from service after the end of the first year.