(14) In 2019, Felicity's business use of her vehicle fell to less than 50%. Regular MACRS depreciation had been used in prior years. What method, convention, and recovery period must she use in 2019?

(a) 150% declining balance (DB), the same convention as used in the first year of depreciation, ADS recovery period.

(b) 200% declining balance (DB), HY, GDS recovery period.

(c) Straight-line method (SL), mid-month, ADS recovery period.

(d) Straight-line method (SL), the same convention as used in the first year of depreciation, ADS recovery period.