Which of the following taxpayers will be allowed the special/bonus depreciation allowance for their property?

@ Jana started using eligible property in her business in tax year 2018 and did not take the special allowance then.

0 Patrick has an eligible business property that must be depreciated using the Alternative Depreciation System (ADS).

0 Arnold placed the property into service in March of 2019 and gifted the property to his daughter in September of 2019.

0 Amanda uses tangible property requiring depreciation under the modified accelerated cost recovery system (MACRS) with a 15- year recovery period in her business starting in 2019.