which of the following statements about section 1250 recapture rule is false?

a) the rule has no effect on the characterization of gain recognized on sale of any realty with a zero tax basis

b) the rule applies to sales of depreciable realty by non corporate taxpayers but not to sales by corporate taxpayers

c) the rule applies only to sales if depreciable realty placed in service before 1987

d) the rule applies only to sales of depreciable realty for which an accelytax depreciation method was used