Which of the following statements is TRUE regarding recapture for listed property under 280F? No depreciation is claimed for the item for the year in which recapture is made. The year following the year of recapture, use the general depreciation system (GDS), unless business use of the item drops to 50% or less. The year following the year of recapture, use the straight-line (SL) method in the general depreciation system (GDS), as long as the business use of the item is 50% or less. The year of the recapture and in all subsequent years of depreciation, use the straight-line (SL) method over the alternative depreciation system (ADS) recovery period. Mark for follow up ________________________________________.