146. A taxpayer can depreciate property under all of the following circumstances except:

A. He or she made a down payment to purchase rental property and assumed the previous owner's mortgage

B. He or she bought a new van that he or she will use only for his or her courier business and he or she will be making payments on the van over the next 5 years

C. He or she bears the burden of exhaustion of the capital investment in a leased property

D. He or she leases property from someone to use in his or her trade or business or for the production of income