Which of the Following Is Statements Is False Regarding Depreciation

Which of the following is statements is false regarding depreciation recapture under § 1250?

A) Depreciation recapture that existed at the death of the taxpayer carries over to the beneficiaries.
B) Recapture is generally not required upon the gift of § 1250 property.
C) In nontaxable transactions that do not trigger recapture under § 1250, the excess depreciation taken on the property prior to the nontaxable exchange carries over to the property received or purchased.
D) All of the above are false.