The half year convention generally applies to

a. Assets other than building being depreciated under MACRS.
b. Assets other than building and passenger autos being depreciated under MACRS.

My option is a, is is this correct?

When MACRS, Table 1 depreciation for an auto or light SUV, pickup or van is in excess of annual IRS limits the excess depreciation...

a. may be taken by extending the MACRS recovery period for one extra year.

b. may be taken by extending the MACRS recovery period for as many years as are needed to depreciate cost basis.

My answer is A, is this correct?