For Real Property Placed in Service After 1986, Depreciation Under

question 1221

Multiple Choice

For real property placed in service after 1986, depreciation under the MACRS system is calculated using the

• A) 200% DB method and a mid- month convention in the year of acquisition and in the year of disposition.
• B) 200% DB method and a half- year convention in the year of acquisition and in the year of disposition.
• C) straight- line method and a mid- month convention in the year of acquisition and in the year of disposition.
• D) straight- line method and a half- year convention in the year of acquisition and in the year of disposition.

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