If real property is removed from service early, how do we account for that in our depreciation calculations?

A. The real property earns depreciation for 1/2 of the last year it is in service

B. The real property earns depreciation for half of the last month it is in service plus a full months' depreciation for the other months it was in service

C. The real property only earns depreciation for 1/2 a month in the year it is taken out of service

D. The real property earns a full year of depreciation in the year it is taken out of service