A staff accountant for a United States CPA firm is hurriedly finalizing depreciation and gain computations for a 2008 calendar year client’s disposition of various business buildings. If the client’s return is not finished quickly, a filing extension will be necessary, and the staff accountant will be blamed for it. All of the buildings were acquired three years ago, are 39-year MACRS real property, and were disposed of in April 2008. Rather than compute depreciation for the year of disposition, the staff accountant uses the beginning-of-the-year adjusted basis for the buildings to compute the disposition gain or loss. Could this approach make any difference on the client’s return? Assume the client is an individual taxpayer.