Which of the following is true about MACRS depreciation?

a. Depreciation begins in the middle of the month in which real property is placed in service.

b. Mid-quarter MACRS is required for all assets if real property is placed in service in the last quarter of the year.

c. Commercial buildings are depreciated over 39 years using an accelerated method.

d. Residential rental buildings are depreciated straight-line over 20 years.