In $2023,$ Devin's business use of his vehicle fell to less than $50\%.$ He had originally placed the vehicle in service in $2021,$ and it was the only asset he placed in service that year.

Prior to $2023,$ Devin used the vehicle more than $85\%$ for business. He had been using the modified accelerated cost recovery system $($MACRS$)$ to recover the cost basis of this asset. What method, convention, and recovery period must he use in $2023?$

$150\%$ declining balance $($DB$),$ mid$-$month convention, alternative depreciation system $($ADS$)$ recovery period.

$200\%$ declining balance $($DB$),$ half$-$year convention, general depreciation system $($GDS$)$ recovery period.

Straight$-$line method $($SL$),$ mid$-$month convention, alternative depreciation system $($ADS$)$ recovery period.

Straight$-$line method $($SL$),$ half$-$year convention, alternative depreciation system $($ADS$)$ recovery period.