Luby Corporation has maintained an office in a leased building for several years. The corporation has decided to make some significant improvements to enhance the property. How should Luby Corporation depreciate these improvements? (Answer the question based on Congress' intention.) A. Qualified improvement property (QIP) can be depreciated over 7 years using MACRS. B. Qualified improvement property (QIP) can be depreciated over 5 years using MACRS. C. Qualified improvement property (QIP) can be depreciated over 15 years using the straight-line method. D. Qualified improvement property (QIP) must be depreciated over 39 years using the straight-line method.