$51.$ Randy makes passing reference to the alternative depreciation during a meeting with June, one of his tax clients. She has never heard of alternative depreciation and asks under what circumstances she might use it$.$ Randy explains she would use it when:

A$.$ there is an election to apply the alternative depreciation system to all property in a class placed in service during the taxable year.

B$.$ there is any tax$-$exempt use of more than $25\%$ of the property.

C$.$ no tangible property is used outside the United States.

D$.$ the alternative minimum tax to determine the portion of depreciation is not treated as a tax preference item.