Can taxpayers switch back and forth between the mileage and actual methods each$$ year?

A$.$

Taxpayers are not permitted to change from one method to another. When one method is$$ elected, that method must be used until the taxpayer disposes of the vehicle.

B$.$

Although taxpayers are permitted to change from one method to$$ another, there are specific requirements that must be met. A change from the actual method to the mileage method must reduce the basis of the automobile by the actual expenses incurred and the modified accelerated$$ cost$-$recovery system$($MACRS$)$ method must be used in subsequent years. A change from the mileage method to the actual method is only permitted if the taxpayer used the modified accelerated$$ cost$-$recovery system$($MACRS$)$ method of depreciation.

C$.$

Taxpayers are permitted to change from one method to another with no restrictions.

D$.$

Although taxpayers are permitted to change from one method to$$ another, there are specific requirements that must be met. A change from the mileage method to the actual method must reduce the basis of the automobile by a mileage rate and the straight line method must be used in subsequent years. A change from the actual method to the mileage method is only permitted if the taxpayer used the$$ straight$-$line method of depreciation.