Under what circumstances might a taxpayer elect the alternative depreciation system for new equipment acquired this year?

A.

A taxpayer has significant charitable contribution carryovers that will expire after this year.

B.

A taxpayer has significant NOL carryovers.

C.

A taxpayer is undertaking a major R&E project which will result in an usually low marginal tax rate for the next few years.

D.

All of the above.