Question 18 of 40.

Johnni placed the following items into service during 2019 for his restaurant:

• February 3, machine, $2,000.

• June 16, desk, $1,500.

• November 10, computer system, $5,000.

No 179 expense deduction was taken. If Johnni does not want to use the mid-quarter convention rules, he should:

Take a 179 expense deduction of $5,000 for the computer system.

Elect to use the 150% declining balance method for the computer system.

Sell the computer before November 10, 2020.

Claim the 100% bonus depreciation allowance for all five-year assets.