Use the Following Two Statements to Answer This Question

Use the following two statements to answer this question:

A) I and II are correct.
B) I and II are incorrect.
C) I is correct, II is incorrect.
D) I is incorrect, II is correct.
I.The use of declining balance CCA means that the tax deductions last forever and the asset is never fully depreciated.
II.The half-year rule results in CCA expense that is lower in year 1 and highest in year 2.