In $2023,$ Amanda placed a passenger automobile $($listed property$)$ into service that she used $55\%$ for business purposes. She

believes that her business$-$use percentage will drop below $50\%$ in later years. Which of the following is a strategy she can

use to avoid being required to recapture depreciation in a later year?

Elect to depreciate the car using the straight$-$line method over an ADS recovery period.

Claim the special depreciation allowance for the full cost of the vehicle in the first year.

Claim a Section $179$ deduction for the full cost of the car in the first year.

Remove the car from service after the end of the first year