Using GDS$,$ nonresidential real property in the U$.$S$.($such as office buildings, factories, and workshops$)$ placed in service on or after May $13,1993,$ is depreciated using the $\_\_\_\_\_\_\_\_\_\_\_\_\_.$

$1)$ Straight$-$line method over $31\mathrm{.}5$ years.

$2)$ Straight$-$line method over $39$ years.

$3)200\%$ declining balance method over $27\mathrm{.}5$ years.

$4)200\%$ declining balance method over $39$ years.