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A is corrent. The general rule is that personal property is treated as placed in service or disposed of at the midpoint of the taxable year, resulting in a half-year of depreciation for the year in which the property is placed in service or disposed of. A mid-quarter convention applies if more than 40% of all personal property is placed in service during the last quarter of the taxpayer’s year. Under this convention, property is treated as placed in service (or disposed of) in the middle of the quarter in which placed in service (or disposed of).
B is incorrect. The mid-quarter convention only applies to personal property. 
C is incorrect. The mid-quarter convention also applies to new personal property. 
D is incorrect. The mid-quarter convention is not affected by a straight-line election.