Nonresidential Commercial Realty Placed in Service on March 2,2012,is Depreciated

Nonresidential commercial realty placed in service on March 2,2012,is depreciated over

A) 27.5 years, 200%-declining-balance method, mid-year convention.
B) 31.5 years, straight-line method, mid-month convention.
C) 31.5 years, 200%-declining-balance method, mid-year convention.
D) 39 years, straight-line method, mid-month convention.
E) 40 years, straight-line method, mid-month convention.