CCA Half-Year Rule Is Best Described As

CCA Half-year rule is best described as:

A) CRA's requirement to figure CCA on only one-half of an asset's installed cost for its last year of use.
B) CRS's option to value the assets at one-half of its value for the duration of use.
C) CRA's option to depreciate the asset over half of its useful life.
D) CRA's requirement to figure CCA on only one-half of an asset's installed cost for its first year of use.
E) An accounting rule that is not allowed under CRA requirements.