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

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

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

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

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