Which of the following taxpayers may claim a Section $179$ deduction for the property indicated?

Aiden, for a new restaurant building. Aiden expanded his restaurant business this year by purchasing a second restaurant location for $$250,000.$

Frankie, for the cost of a training seminar. Frankie started a new IT support business this year. Before she opened, she paid $$900$ for her newly hired head of HR to attend an employment law training seminar.

Jana, for "Machine A$."$ Jana placed two machines into service for her tailoring and alterations business this year: "Machine A$,"$ purchased for $$7,000,$ and "Machine B$,"$ purchased for $$25,000.$ Both are five$-$year assets. Jana will depreciate Machine B using regular MACRS depreciation.

Aziza, for a new car. She purchased the car this year for $$12,000$ and used it $60\%$ for personal purposes and $40\%$ to travel between locations for her house$-$cleaning business.