8. David purchased a new truck for his business in May 2019. It was 100% for business use. He took $3,560 as section 179 expense deduction and depreciated the remaining costs using MACRS 200DB through the recovery period. In 2021, if his business-use percentage of the truck drops to 50% or below, which of the following actions must David take:

a) Recapture Section 179 and Modified Accelerated Cost Recovery amounts that exceed depreciation computed using the Alternative Depreciation System.

b) Begin using the Modified Accelerated Cost Recovery System Straight-Line Method.

c) Stop using the Modified Accelerated Cost Recovery System and begin using the Alternative Depreciation System.

d) Sell the property.