When comparing depreciation rules for regular tax purposes to those for alternative minimum tax $($AMT$)$ purposes, which of the following statements are correct?

Multiple select question.

The allowable recovery periods are longer for all depreciable assets for AMT purposes than for regular tax purposes.

For AMT purposes, businesses must use the $150$ percent declining balance or the straight$-$line method to depreciate tangible personal property.

For AMT purposes, the difference between regular tax depreciation and AMT depreciation is an adjustment used to calculate the AMT base.

Depreciation of real property is the same for both regular tax purposes and AMT purposes.

Section $179$ expense is NOT deductible for AMT purposes.