Susan is a sole proprietor who does not file applicable financial statements. This year, she placed the following two assets into service:

• $3,000 of furniture on January 15.
• $2,600 computer on November 3.

Which of the following will allow Susan to avoid the requirement to use the mid-quarter convention?

1. Claiming the special depreciation allowance for the furniture.
2. Claiming the de minimis safe harbor election.
3. Claiming the §179 deduction for the computer.
4. Electing to depreciate all of her assets under the ADS system.