Question 31 1 pts During 2021, Anthony (a calendar-year taxpayer) acquired the following business assets: January 15 Equipment August 20 Equipment September 21 Equipment December 20 Equipment $32,000 $24,000 $28,000 $42,000 Anthony does not qualify to use Section 179 and he elects out of the Bonus depreciation for the year. The equipment purchased in December will be subject to the: mid-month convention. mid-quarter convention. O half-year convention.