Which of the following are true about bonus depreciation and Section $179?$

A$.$

Bonus Depreciation and Section $179$ are only allowed for taxpayers with limited additions

B$.$

Section $179$ is limited based on the revenue of the taxpayer, but bonus depreciation is not restricted based on company size.

C$.$

Section $179$ does not apply to most real$-$estate, but bonus depreciation must be taken on all property including real$-$state unless an election is made to elect out of bonus depreciation.

D$.$

Section $179$ is phased out based on the amount of qualified additions made by the taxpayer, but bonus depreciation is not restricted based on company size.