Would the straight-line MACRS method (using the ADS) be preferable to the regular MACRS method in the

Question:

Would the straight-line MACRS method (using the ADS) be preferable to the regular MACRS method in the following cases? Explain.
a. Ray incurs NOLs in his business for a number of years and has NOL carryovers he would like to use.
b. Rhonda's marginal tax rate is 15% but is expected to increase to 39.6% in three years.