Kara placed three machines into service this year. After preparing her tax return using the 200% declining balance method for all three machines, she noticed that her qualified business income (QBI) deduction is limited by her total taxable income. One way to increase her QBI deduction is to __________. Claim the special depreciation allowance. Use the straight-line method of depreciation. Make the de minimis election under the tangible property regulations. Reclassify the machines as qualified improvement property under the retroactive provisions of the CARES Act.