Which of the following is true for the Alterative Depreciation System (ADS)? a. The allowance for depreciation will generally be higher on an annual basis. b. Use of ADS instead of the General Depreciation System (GDS) is mandatory unless GDS is elected by the taxpayer. c. Uses a 40-year useful life for nonresidential real property and 30-year useful life for residential real property. d. Uses an accelerated depreciation method and half-year convention. e. May be used by corporations but ONLY when determining Earnings Profits (E&P) for corporate distributions