David purchased a new truck for his business in 2016.It was 100% for business use.He took $3,000 as section 179 expense deduction and depreciated the remaining costs using MACRS 200DB through the recovery period.In 2018, if his business-use percentage of the truck drops to 50% or below, which of the following actions must David take:

Select one:

a. Stop using the Modified Accelerated Cost Recovery System and begin using the Alternative Depreciation System.

b. Begin using the Modified Accelerated Cost Recovery System - Straight-Line Method.

c. Sell the property.

d. Recapture Section 179 and Modified Accelerated Cost Recovery amounts that exceed depreciation computed using the Alternative Depreciation System.