Michael sima, a sole proprietor craftsman, purchased an amount of equipment in the current year that exceeded the maximum allowable § 179 depreciation election limit by $20,000. sima's total purchases of property placed in service in the current year did not exceed the limit imposed by § 179. all of the property (including the equipment) was purchased in november of the current year, and sima elected to depreciate the maximum amount of equipment under § 179. sima had bottom-line schedule c income of $50,000 in the current year. which method may sima use to depreciate the remaining equipment in the current year?