Hello and welcome. Thank you for providing an opportunity to assist you.
MACRS 200% is Declining and NOT "Straight line".
MACRS provides three depreciation methods under GDS and one depreciation method under ADS.
=>The 200% declining balance method over a GDS recovery period.
=>The 150% declining balance method over a GDS recovery period.
=>The straight line method over a GDS recovery period.
=>The straight line method over an ADS recovery period.
Please refer the following IRS document.
So far as decoupling modifications are concerned, I am sorry but there is nothing much you can do about this. MD has decoupled itself from federal tax provisions and has a upper cap as well. So, this will lead your income to increase by $1936 and there is nothing much we can do about this.
I am sure this would help.
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