Tax benefits from using the Modified Accelerated Cost Recovery System (MACRS) are greater than the tax benefits from using straight-line depreciation because:

A) MACRS depreciation expenses are lower in the early years of an asset's life when the discounting is lower.

B) MACRS depreciation expenses are lower in the early years of an asset's life when the discounting is higher.

C) MACRS depreciation expenses are higher in the early years of an asset's life when the discounting is lower.

D) MACRS depreciation expenses are higher in the early years of an asset's life when the discounting is higher.