Which of the following statements with respect to the depreciation of real property under MACRS is true?
a. In some cases, where a significant amount of property is acquired during the last quarter of the taxpayer
year, the taxpayer may be required to use a half-year convention in calculating depreciation on real propert

b. Real property is depreciated using a mid-quarter convention.
c. Assuming the property is not disposed of during the year, the depreciation deduction for the second year of the real property will be greater than the depreciation deduction in the first year.
d. Only one-half year of depreciation is allowed in the year of acquisition of real property, regardless of the date the property is placed in service.