Anna placed the following assets into service for her business this year:
1. Machine, $2000
2. Office desk-$900,
3. Land improvement, $10,000
4. Delivery truck, $22,000.

anna has accounting procedures in place at the beginning of the year under which she expenses all costs less than $2,500. anna would like to expense the office desk on her tax return under the de minimis safe harbor election of the tangible property regulations.
which of the following correctly describes a consequence of that decision?
a. Anna must expense the machine under the de minimis safe harbor election
b. Anna must elect out of the special depreciation for all assets with the same recovery period as the office desk
c. Anna may not claim the section 179 deduction for that year
d. The cost of the delivery truck must be amortized over 180 months beginning with the month it was placed into service.