In March of the current year, Star Corporation, a calendar year corporation, purchased and placed into service a building costing $400,000 and land costing $150,000. Later that year, on November 15, the corporation purchased and placed into service office equipment costing $80,000. No other equipment or real estate was placed into service during the year. Under the MACRS depreciation system, what convention must Star Corporation use? . Mid-quarter convention for the equipment and mid-month convention for the building. OB. Full-year convention for the equipment and half-year convention for the building. Half-year convention for both the equipment and mid-quarter convention for the building. Half-year convention for the equipment and mid-month convention for the building. O C. O D