Which of the following is true about the MACRS depreciation system? A. No matter when equipment is purchased during the month, it is considered to have been purchased mid-month for MACRS depreciation purposes. B. Commercial real estate buildings are depreciated over 39 years using accelerated depreciation. C. No salvage value is used before depreciation percentages are applied to depreciable real estate. D. Residential rental buildings are depreciated straight-line over 20 years.