13. Which of the following is not considered listed property for purposes of determining the taxpayer’s depreciation deduction?

a. A computer used exclusively by the taxpayer in managing his investment portfolio

b. An automobile used 40 percent by an employee in providing services to his employer

c. A computer used by a bank executive, on the bank premises, in performing services as an employee

d. A computer used by a taxpayer 40 percent in managing her investment portfolio and 20 percent in her business as an accountant

e. None of the above