• Which of the following is not considered listed property for purposes of determining the taxpayer's depreciation deduction? a. an automobile used 40 percent by an employee in providing services to his employer b. a computer used by a taxpayer 40 percent in managing her investment portfolio and 20 percent in her business as an accountant c. none of the above d. a computer used by a bank executive, on the bank premises, in performing services as an employee e. a computer used exclusively by the taxpayer in managing his investment portfolio