With a Rise in the Rate of Depreciation That ________,The

With a rise in the rate of depreciation that ________,the user cost of capital falls,leading to a ________ capital-labor ratio,thus a ________ in investment.

A) actually occurs to capital,higher,rise
B) actually occurs to capital,lower,rise
C) actually occurs to capital,lower,fall
D) is used to calculate corporate taxes,higher,rise
E) is used to calculate corporate taxes,lower,fall