Final answer:
The depreciation provision available to listed property used less than 50% for business purposes is Straight-Line depreciation.
Step-by-step explanation:
The depreciation provision available to listed property that is used less than 50% for business purposes is Straight-Line depreciation.
Under the straight-line method, the asset's cost is spread equally over its useful life. This means that the same amount of depreciation expense is recorded each year.
The other depreciation provisions mentioned, such as Section 179, Bonus Depreciation, and MACRS, are typically not applicable to property used less than 50% for business purposes.