California 540 tax Please show how you get the answer

If Thomas uses the ACRS depreciation method on his California return and MACRS is used on his federal returns, which of the following statements is true?

a) It will take the same amount of time to depreciate the federal item as the state.

b) It will take longer to depreciate an item on the state return than on the federal return.

c) It will take a shorter period to depreciate an item on the state return than on the federal return.

d) The item will depreciate at a slower rate on the federal return than on the state return.