Omar Acquires Used 7-Year Personal Property for $100,000 to Use

Multiple Choice

Omar acquires used 7-year personal property for $100,000 to use in his business in February 2014. Omar does not elect § 179 expensing, but does take the maximum regular cost recovery deduction. He elects not to take additional first-year depreciation. As a result, Omar will have a positive AMT adjustment in 2014 of what amount?

A) $0.
B) $3,580.
C) $10,710.
D) $14,290.
E) None of the above.