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Answer (A) is correct . For tax purposes, straight-line depreciation is an alternative to the MACRS method. Both methods will result in the same total depreciation over the life of the asset; however, MACRS will result in greater depreciation in the early years of the asset’s life because it is an accelerated method. Given that MACRS results in larger depreciation deductions in the early years, taxes will be lower in the early years and higher in the later years. Because the incremental benefits will be discounted over a shorter period than the incremental depreciation costs, MACRS is preferable to the straight-line method.

Answer (B) is incorrect because Both methods will produce the same total depreciation over the life of the asset.
Answer (C) is incorrect because Both methods will produce the same total tax payments (assuming rates do not change). However, given that the tax payments will be lower in the early years under MACRS, discounting for the time value of money makes the straight-line alternative less advantageous.
Answer (D) is incorrect because Both methods will produce the same total depreciation over the life of the asset.