If the taxpayer had chosen to use straight-line depreciation per the books, how would that change total deductions on the tax return A) the depreciation expense would increase from $9,560 to $11,623. This in turn increases total deductions to $442,401 B) The depreciation expense would decrease from $9,560 to $2,054. This in turn would decrease total deductions to $432,832. C) The depreciation expense changes from $9,560 to $7,508. D) S corporation are required to use acelerated depeciation. As such, there would be no change in total deductions as using straight-line depreciation per the books would not be allowed.