Which of the following is false

Select one:

a. The Section 179 election phases out based upon the amount of tangible personal property a taxpayer places in service during the year.

b. The Section 179 election phases out based upon a taxpayer's taxable income.

c. Used property is eligible for bonus depreciation.

d. In general, a taxpayer should select longer-lived property for the Section 179 immediate expensing election