Electing out of Bonus Depr on amended return

Technical topics regarding tax preparation.
#1
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Can you elect out of bonus depreciation when filing an amended return if the original return took bonus depreciation?

Situation: 2022 tax return - bonus depreciation was taken. Prior preparer duplicated $80,000 worth of revenue so taxpayer would be better off electing out of bonus.
 

#2
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However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Attach the election statement to the amended return. On the amended return, write “Filed pursuant to section 301.9100-2.”

https://www.irs.gov/pub/irs-pdf/p946.pdf
 

#3
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Section 301.9100-2...... that was easier than I expected.

So if they have some 5 year and 7 year property, we could elect out of one class or both with no issues.
Could you also take Sec 179 as well then under the same rules?
 


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