What step can a taxpayer take if they wish to avoid the requirement to use the mid-quarter convention? O Elect the special bonus depreciation deduction for all assets placed in service during the fourth quarter of the year. Elect Section 179 deduction for all assets placed in service during the fourth quarter of the year. O Elect the special bonus depreciation deduction for all assets placed in service during the year. O Elect the safe harbor de minimis deduction for all assets placed in service during the year.