What advantage does MACRS provide over straight-line depreciation? In other words why may we want to use MACRS? Group of answer choices

A The IRS tax code suggests this is the best method for calculation of depreciation

B There is no difference, it is just more complicated to use

C Accelerating depreciation enhances the operating cash flows in the early part of the projects life

D The earlier depreciation allows for higher salvage value at the end of the project