Which of the following statements about tax depreciation is true?

(a) A taxpayer may use any depreciation rate that is consistent with generally accepted accounting practices.

(b) Buildings may be depreciated using either 2% straight-line or 3% diminishing value methods.

(c) Assets costing less than $1,000 may be fully written off in the year of purchase.

(d) For a person to make a depreciation claim for an asset, the asset must be used, or be available for use, by the person.