Explain the difference between cost depletion and percentage depletion. which of these two methods generally provides the largest deduction

A. Cost depletion is similar to the units-of-production method of depreciation and is calculated by dividing the asset's adjusted basis by the estimated recoverable units to arrive at a per-unit depletion amount. This per-unit amount is then multiplied by the number of units sold to determine the cost depletion deduction. Percentage depletion is computed by multiplying the percentage depletion rate times the gross income from the property. Percentage depletion will generally provide larger deductions than cost depletion, especially when measured over the life of the property. B. Cost depletion is similar to the units-of-production method of depreciation and is computed by multiplying the percentage depletion rate times the gross income from the property. Percentage depletion is calculated by dividing the asset's adjusted basis by the estimated recoverable units to arrive at a per-unit depletion amount. This per-unit amount is then multiplied by the number of units sold to determine the cost depletion deduction. Both methods will generally result in the same overall deductions over the life of the property. C. Cost depletion is computed by multiplying the percentage depletion rate times the gross income from the property. Percentage depletion is similar to the units-of-production method of depreciation and is calculated by dividing the asset's adjusted basis by the estimated recoverable units to arrive at a per-unit depletion amount. This per-unit amount is then multiplied by the number of units sold to determine the cost depletion deduction. Cost depletion will generally provide larger deductions than cost depletion, especially when measured over the life of the property. D. Cost depletion is similar to the units-of-production method of depreciation and is computed by multiplying the percentage depletion rate times the gross income from the property. Percentage depletion is calculated by dividing the asset's adjusted basis by the estimated recoverable units to arrive at a per-unit depletion amount. This per-unit amount is then multiplied by the number of units sold to determine the cost depletion deduction. Percentage depletion will generally provide larger deductions than cost depletion, especially when measured over the life of the property.