Riobert pltced the fallowing assets linto service for his packing and shippling company this year: - Aprili 3: Desk with a basis of 51,100. - 20ly 30- Competiar software with a basis of $4,200. - Octiaber 3atc Dellivery trucik with a basis of 533,000 . A I acsets mere used exclusively for business purposes. How may Robert elliminate the vequirement to use the midequartior conmention? Claim the special depreciation allowance for the computer software. Claim the Section 179 decluction for the delivery truck. Elect to expense the desk on the tax retum in accordance with the de minimis safe harbor of the tangible property regulations. Use the ADS system to depreciate the truck and the desk. Mark for follow up