khấu hao là một khoản chi phí bằng tiền của doanh nghiệp làm giảm lợi nhuận tính thuế vì vậy khấu hao giúp doanh nghiệp tiết kiệm thuế. Đúng hay sai giải thích

David paid $975,000 for two beachfront lots in coastal south carolina, with the intention of building residential homes on each. two years later, the south carolina legislature passed the beachfront management act, barring any further development of the coast, including david's lots. when david files a complaint to seek compensation for his property, south carolina refuses, pointing to a passage in david's own complaint that states "the beachfront management act [was] properly and validly designed to south carolina's " is south carolina required to compensate david under the takings clause?