Test - Block Advisors Small Business Certification Test (2020) Universal Concepts: Depreciation Strategies V& Question 25 of 35. Marshall placed a qualified improvement into service in 2015 and depreciated it over 30 years. What costo retroactive legislation passed by the 2020 CARES Act require Marshall to do? Change the depreciation to a permissible method by amending his 2018 return or fling Form 3115. Application for Change in Accounting Method Elect the ADS recovery period of 20 years Switch to an accelerated depreciation method. Reduce his basis in the improvement by the amount of depreciation he could have claimed if the provision had already been in place in 2018 Mark for follow up