When Depreciation Is Computed for Partial Periods Under a Diminishing-Charge

When depreciation is computed for partial periods under a diminishing-charge depreciation method, it is necessary to

A) charge a full year's depreciation to the year of acquisition.
B) determine depreciation expense for the full year and then prorate the expense between the two periods involved.
C) use the straight-line method for the year in which the asset is sold or otherwise disposed of.
D) use a residual value equal to the first year's partial depreciation charge.