Nonresidential real property in the U.S. (such as office buildings, factories, and workshops) placed in service on or after May 13, 1993, is depreciated using a _____________.

Straight-line method over 31.5 years.

Straight-line method over 39 years.

150% declining balance is method over 31.5 years.

150% declining balance method over 39 years.