Which Statement Is Not True of Straight-Line Depreciation Under MACRS

Which statement is not true of straight-line depreciation under MACRS?

A) Each of the three accounting conventions (half-year, mid-month, and mid-quarter) are eligible for MACRS straight-line depreciation.
B) MACRS straight-line depreciation is required for real property.
C) MACRS straight-line depreciation must be used for either all or none of the assets of a given class placed in service during a given year.
D) The class life of an asset is used as its recovery period.