Itc on capital goods

My query is related to ITC on capital goods. 

We know that as per GST act , we may only claim 5% credit per quarter ..ie. 20% per year spread out over 5 years.

Now how should our working be shown in 3b ?

1 - Should we add proportionate GST credit every month in 'all other ITC' in 3b... Or

2 - Should we take all of the credit in first month but not utilize the balance against GST liability.  Ie..keep credit in ledger but don't use it to offset liability. Or

3 - Should we take all of the credit in 'all other ITC' in 3b and then reverse the ineligible amount....Then take proportionate amount every month by reversing the earlier ineligible amount.