Which of the following is a true statement? A. For purposes of determining whether the mid-quarter convention applies to other property placed in service during the year of change, the converted property is taken into account. B. If beginning in 2018 Yang Inc. began to use equipment in its Hong Kong operations that was used in 2017 in its New York plant, the company can elect to calculate depreciation as though the change in use had not occurred. C. The depreciable basis of personal-use property converted to business use is the greater of its fair market value or adjusted basis at the time of the conversion. D. The transaction coefficient is the formula 1./.(1-x), where x equals the sum of the annual depreciation rates from the applicable table for the taxable years beginning with the placed in service year of the MACRS property through the taxable year immediately prior to the year of change