Rodney purchased his home in 2012 in St. Paul for $300,000 and lived there until September of 2019, when he moved to Chicago to take a new job. He decided to rent his home rather than sell it and he began renting it in October of 2019, when its fair market value was $275,000. Under the circumstances, which of the following is a true statement regarding tax depreciation on his rental property? a) Rodney must use the carryover basis of $300,000 to calculate his tax depreciation on his rental house in 2019. Ob) Rodney must use the fair market value of $275,000 to calculate his tax depreciation on his rental house in 2019. Oc) Rodney may choose to use either the carryover basis of $300,000 or the fair market value of $275,000 to calculate his tax depreciation on his rental house in 2019. d) Rodney cannot depreciate his rental house in 2019 because he used it personally before he converted it to rental property. Ob) Rodney must use the fair market value of $275,000 to calculate his tax depreciation on his rental house in 2019. Oc) Rodney may choose to use either the carryover basis of $300,000 or the fair market value of $275,000 to calculate his tax depreciation on his rental house in 2019. O d) Rodney cannot depreciate his rental house in 2019 because he used it personally before he converted it to rental property, e) Rodney may elect to immediately expense a portion of his rental house under Section 179