Mark used his car for both business and personal use in2018 and2019.In 2018 Mark's business use was 65% and he used the double declining balance method.In 2019 Mark's business use dropped to 45%. What MACRS depreciation method must Mark use in 2019?

A. He must continue to use200% declining balance

B. Because his business use dropped he must useStraight line

C. Because his business use dropped he must use150% declining balance

D. No depreciation is allowed in 2019.

E. Mark can use whatever method he wants in 2019there are no restrictions.