Maia is depreciating a new car that she placed into service for her business. Her first-year deduction is twice as much as she would be able to deduct using the straight-line method over a GDS recovery period. Maia is depreciating her car using the ___________.

A) Straight-line method over an ADS recovery period.

B) 150% declining balance method.

C) 200% declining balance method.

D) 250% declining balance method.