Under What Circumstances Might a Taxpayer Elect the Alternative Depreciation

Multiple Choice

Under what circumstances might a taxpayer elect the alternative depreciation system for new equipment acquired this year?

A) A taxpayer has significant charitable contribution carryovers that will expire after this year.
B) A taxpayer is undertaking a major R&E project which will result in an usually low marginal tax rate for the next few years.
C) A taxpayer has significant NOL carryovers.
D) All of the above