n $2023,$ Benjamin placed the following into service for his business:

Machine $1(7-$year asset$),$ $$6,000.$

Machine $2(7-$year asset$),$ $$8,000.$

Computer $1(5-$year asset$),$ $$3,000.$

Computer $2(5-$year asset$),$ $$4,000.$

Benjamin would like to deduct $50\%$ of the price of Computer $1$ in the current year and depreciate the full cost of the remaining three assets using the $200\%$ declining balance method. Which of the following options allow him to do this?

The special depreciation allowance.

The safe harbor election for small taxpayers.

Electing to use the MACRS Alternative Depreciation System $($ADS$).$

The Section $179$ deduction.