Robert Place the following assets in the service first packing and shipping company this year

April 3 desk with a basis of $1100

July 30 computer software with the basis of $4200

October 30 delivery truck with basis of $33,000

all assets were used exclusively for business purposes how may Robert illuminate the requirement do use mid quarter convention?

Claim the special depreciation allowance for the computer software

claim the 179 deduction for the delivery truck

elect to expense the desk on the tax return in accordance with the de minimus safe harbor of tangible property regulations

use the ADS system to depreciate the truck in the desk