Which of the Following Statements Regarding Recapture Is True

Which of the following statements regarding recapture is true?

A) Recapture only occurs when there is a positive balance in a class pool and that pool of assets is empty.
B) Recapture may be deducted from business income.
C) Recapture occurs when there is a negative balance in a class pool, even if there are assets remaining in that class pool.
D) Recapture occurs when there is a positive balance in a class pool, even if there are assets remaining in that class pool.