Ben purchases two boats for $$600,000$ each during the year, for a total cost of $$1,200,000.$ He purchased a blue boat on May $15,2024.$ He then purchased a red boat on December $15,2024.$ How should Ben allocate his $179$ deduction for the year to maximize his cost recovery for his first year?

$$Ben should allocate all of his $179$ deduction to the blue boat, because it will result in a greater cost recovery for his first year.

$$Ben should allocate significantly more of his $179$ deduction to the red boat because he can avoid using the mid$-$quarter convention.

$$Ben should allocate his $179$ deduction evenly because it is required by tax law.

O It is irrelevant how Ben allocates his $179$ deduction.