Which of the following statements is/are false?

	A.	Unless the taxpayer makes an election to expense them, Start-up expenditures must be capitalized and amortized on a straight-line basis over 15 years.
	B.	The election to deduct business start up costs is made by attaching a statement to the tax return for the year in which the trade or business begins.
	C.	Expenditures related to an investment in rental real estate (where no significant furnishing of services is performed by the taxpayer incident to the rentals) qualify as Start-up expenses under IRC195.
	D.	All of the above are true.