Two years into its five-year class life, a taxpayer incurs a cost of $11,000 to tune up and clean various mechanical systems that are part of a piece of manufacturing equipment. The taxpayer expects to incur similar costs again within two years. The $11,000 may be deducted rather than capitalized if the taxpayer utilizes

The de minims safe harbor

The routine maintenance safe harbor

The small taxpayer safe harbor

None of the above