Jane is depreciating an item of listed property. For which years must she file form $4562,$ depreciation and amortization? The year the property is placed in into service, but not in subsequent years.

In every year the business use percentage is $50\%$ or less.

Every year when deduction is claimed.

No years. Form $4562$ is not required to be filed with the return, but it must be completed and retained with the business records.