Why do depreciation recapture rules exist?\ \ Group of answer choices\ \ The Congress wants to encourage investment into tangible assets.\ \ \ Taxpayers will get the benefit of both depreciation deductions and preferential long-term capital gains treatment on gains that are due to depreciation deductions on Section 1231 assets.\ \ \ \ Taxpayers will not get the benefit of both depreciation deductions and preferential long-term capital gains treatment on gains that are due to depreciation deductions on Section 1231 assets.\ \ There is no rationale; the Congress just hates accounting students and wants to make our lives miserable.