Which of the following is a reason why a taxpayer might choose to use the general straight-line method to depreciate a machine purchased and placed in service in August of the current tax year?

A. They want a smaller current-year depreciation because there is no tax liability in this tax year.

B. They anticipate a decrease in income in the future, and want to claim uniform depreciation deductions in later years.

C. They anticipate the machine will always be used 100% in the business in future years.

D. They anticipate selling the machine within the same year it is acquired and placed in service.