Review each of the following scenarios, then choose the response that describes a taxpayer who is able to benefit from a deduction designed to help sole proprietors during the COVID-19 pandemic. Each taxpayer owned and operated their own business. Tamika. She has three employees. During Tax Year 2021, one of her employees missed three weeks of work due to staying home with a child until the daycare facility reopened. Tamika qualifies for Paid Family Leave Credit for her employee. O Dell. He purchased a commercial building that he placed in service as an office. Dell may use the Tangible Property Regulations small taxpayer safe harbor to claim the entire cost of the building in the year placed in service. Fatima. She purchased a used machine for use in her business. Fatima is required to claim 100% bonus depreciation. Simon. He has four employees. Two of his employees missed four weeks of work during 2021 due to a positive test for COVID-19 and had to be quarantined. They missed four weeks of work. Simon qualifies for the Paid Sick Leave credit for his two employees for four weeks of missed work