27. A Recovery Rebate Credit (RRC) Select one: a b. Is available to taxpayers with an SSN or an ITIN. c. Is a nonrefundable credit d. May be disallowed if you are single, have no children and your AGI is greater than $99,000 e. None of these 25. A section 179 election Select one: a. Must be made by attaching an election statement to Form 1040 b. Can be made at any time during the asset's MACRS recovery period C c. Is not allowed for off-the-shelf computer software C d. May be made for personal property used in a residential rental activity, if such personal property was placed in service after 2017