which statement is true ? A Elsie sole proprieter purchased a desk for use in he business Elsie may elect to use section 179 deduction toy claim the entire cost of the desk the year placed in service B Dell sole proprieter purchased building that he placed in service as an office Dell may use tangible property regulations small taxpayer safe harbor to claim the entire cost cost of building put in service that year C Sherry sole proprietr purchased used machine for business sherry is required to claim 100% bonus depreciation if its available D Simon sole propreter Paid $ 8000 for machine 100% business use he may use the tangible property regulation de minis safe harbor to claim entire cost of the machine the year its placed in service