Suppose Bad Boyz prefers to use the MACRS approach to depreciation and Good Girlz prefers to use the Straight-Line approach to depreciation. From a "Time Value of Money'' standpoint, is Bad Boyz or Good Girlz taking the smarter approach? Why? Bad Boyz, A MACRS approach provides a larger tax-break at the end of the project. Good Girlz: A Straight-Line approach provides a larger tax-break at the end of the project. Bad Boyz: A MACRS approach provides a larger tax-break at the beginning of the project. Good Girlz: A Straight-Line approach provides a larger tax-break at the beginning of the project. From a 'Time Value of Money' standpoint, there is no difference in the two approaches