All of the Following Are True with Regard to the Alternative

Multiple Choice

All of the following are true with regard to the alternative depreciation system except

A) the principal type of property for which ADS is required is any tangible property which is used predominantly outside of the United States.
B) the ADS election is available to real property on a property-by-property basis.
C) the ADS election is available to personal property on a property-by-property basis.
D) once the ADS election is made for specified property,it is irrevocable.