The sewing$/$embroidery machine and the laptop computer were fully depreciated before the beginning of the current calendar year.

Which of the following is a reason why it is still important to ensure that these assets are properly accounted for in Asset Manager?

A $$A portion of the prior$-$year special depreciation must be added back in years when the special depreciation rate is less than $100\%.$

B $$Because special depreciation was claimed for two five$-$year assets in prior years, it must be claimed for any eligible five$-$year asset placed into service in a future year.

C $$Total special depreciation claimed in prior years reduces the amount of the Section $179$ deduction available in future years.

D $$A portion of the depreciation may need to be recaptured as ordinary income if either of these assets are later sold at a gain.