comment on the following table

d. Residential Rental Property-GDS (27.5-year S/L with mid-month convention) \begin{tabular}{|l|l|l|l|l|l|l|} \hline \multirow{2}{*}{} & \multicolumn{5}{|c|}{ Use the row for the month of the taxable year placed in service. } \\ \cline { 2 - 7 } & Year 1 & Year 2 & Year 3 & Year 4 & Year 5 & Year 6 \\ \hline Jan. & 3.485% & 3.636% & 3.636% & 3.636% & 3.636% & 3.636% \\ Feb. & 3.182 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ March & 2.879 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ Apr. & 2.576 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ May & 2.273 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ June & 1.970 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ July & 1.667 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ Aug. & 1.364 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ Sept. & 1.061 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ Oct. & 0.758 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ Nov. & 0.455 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ Dec. & 0.152 & 3.636 & 3.636 & 3.636 & 3.636 & 3.636 \\ \hline \end{tabular}