How is the depreciation deduction of nonresidential real property determined for regular tax purposes using MACRS?

a. Straight-line method over 40 years.

b. Straight-line method over 39 years.

c. Straight-line method over 27.5 years.

d. 150% declining-balance method with a switch to the straight-line method over 27.5 years. e. 150% declining-balance method with a switch to the straight-line method over 39 years.