Question 1 of 75. Which of the following taxpayers will be allowed the special/bonus depreciation allowance for their property? Jana started using eligible property in her business in tax year 2018 and did not take the special allowance then. Patrick has eligible business property which must be depreciated using the Alternative Depreciation System (ADS). Arnold placed property into service in March of 2019, and gifted the property to his daughter in September of 2019. Amanda uses tangible property requiring depreciation under the modified accelerated cost recovery system (MACRS) with a 15-year recovery period in her business starting in 2019