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According to Ian Redpath and Brian O'Sullivan, which of the following is correct regarding depreciation of a vehicle that is utilized 75% for business use

According to Ian Redpath and Brian O'Sullivan, which of the following is correct regarding depreciation of a vehicle that is utilized 75% for business use in year one and 45% business use in year two?

A. ADS must be used in year one.
B. ADS must be used in year two
C. MACRS must be used in year one.
D. MACRS must be used in year two.

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