Which statement is true regarding recapture of listed property under 280F?

	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.
	No depreciation is claimed for the item for the year in which recapture is made.
	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.
	The year following the year of recapture, use the general depreciation system (GDS), unless business use of the item drops to 50% or less.