Which of the following statements regarding recapture is true? Any why?

A.Recapture occurs when there is a positive balance in a class pool, even if there are assets remaining in that class pool.

B.Recapture occurs when there is a negative balance in a class pool, even if there are assets remaining in that class pool.

C.Recapture may be deducted from business income.

D.Recapture only occurs when there is a positive balance in a class pool and that pool of assets is empty.