Shelley Purchased a Residential Apartment for $1,400,000 and Placed It

Shelley purchased a residential apartment for $1,400,000 and placed it in service on September 5.Which of the following statements is false?

A) Shelley must allocate the purchase price between the non-depreciable land and the depreciable building.
B) Shelley is allowed one half-year of MACRS depreciation with respect to the apartment building this year.
C) MACRS depreciation on the building is computed under the straight-line method.
D) None of the above statements is false.