Margaret's restaurant was negatively affected by a local disaster. As a result, Margaret fell into a lower tax bracket this year than she usually does. Before the disaster occurred, Margaret expended a significant amount for maintenance, repairs, and improvements to the restaurant building. Assuming she otherwise qualifies, which of the following is most likely to provide Margaret with the greatest long-term tax benefit?

a. The election to capitalize repairs and maintenance.

b. The safe harbor election for a small taxpayer with an eligible building.

c. The Section 179 deduction.

d. The de minimis safe harbor election.