On January 1, 2022, Roxy Company places a commercial storage building in service. The costs allocated to construction of the building total $300,000 and land is accounted for separately. Which of the following is a true statement with respect to the depreciation of the building?

a. Since the building was placed in service on the first day of the year, the depreciation expense for each year the building is used, except for the year of disposition, will be the same amount.

b. The period over which the building must be depreciated is shorter than the period over which a residential building must be depreciated.

c. The depreciation expense for Year 2 would be the same regardless of whether the building is placed in service on January 1, 2022, or February 1, 2022.

d. Since the land is accounted for separately, the amount of depreciation expense for the building cannot be determined from the information given.