Which statement is TRUE?

Elise is a sole proprietor. She purchased a desk for use in her business. Elise may elect to use the Section 179 deduction to claim the entire cost of the desk in the year placed in service.

Dell is a sole proprietor. He purchased a commercial building that he placed in service as an office. Dell may use the Tangible Property Regulations small taxpayer safe harbor to claim the entire cost of the building in the year placed in service.

Sherry is a sole proprietor. She purchased a used machine for use in her business. Sherry is required to claim 100% bonus depreciation if it is available.

Simon is a sole proprietor. He paid $8,000 for a machine that is 100% business use. Simon may use the Tangible Property Regulations de minimis safe harbor to claim the entire cost of the machine in the year placed in service.