3. Which of the following statements is true? a. Under MACRS for TPP, no cost recovery is allowed in the year of asset disposal.-F b. Capital improvements are depreciated over the remaining useful life of the original asset. C. The mid-quarter convention applies to both TPP and real property.-F d. Once the more-than-50% business usage test is passed for listed property it does not matter if the business usage for the property drops to 50% or less during the recovery period. e. None of the answers provided is correct