Shelley purchased a residential apartment for $1,400,000 and placed it in service on September 5. Which of the following statements is false?

a) Shelley must allocate the purchase price between the non-depreciable land and the depreciable building

b) Shelley is allowed on half-year of MACRS depreciation with respect to the apartment building this year

c) MACRS depreciation on the building is computed under the straight-line method

d) None of these statements are false