In Which, If Any, of the Following Situations Is the Automatic

Multiple Choice

In which, if any, of the following situations is the automatic mileage available?

A) A limousine to be rented by the owner for special occasions (e.g., weddings, high school proms) .
B) The auto belongs to taxpayer's mother.
C) One of seven cars used to deliver pizzas.
D) MACRS statutory percentage method has been claimed on the automobile.
E) None of the above.