When comparing straight$-$line depreciation with MACRS depreciation, which of the following statements is true?

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MACRS is an accelerated method of depreciation

MACRS is an accelerated method of depreciation

MACRS depreciation is lower than straight$-$line depreciation during all years of an asset's life

MACRS depreciation is lower than straight$-$line depreciation during all years of an asset's life

MACRS uses categories to determine the depreciable life of an asset

MACRS uses categories to determine the depreciable life of an asset

MACRS results in the same amount of depreciation during each period of an asset's useful life