Salvage value is:

A) A factort relevant to amortizing an intagibkle asset with an indefinete life.

B) Not a facor relevant to determining depletion.

C) A factor relevant to determing depreciation under MACRS.

D) An estimate of the asset's value at the end of its benefit period.

E) A factor relevant to determining depreciation that cannot be revised during an asset's useful life.