The First and Last Years of MACRS Depreciation Deductions for a 5-Year

Multiple Choice

The first and last years of MACRS depreciation deductions for a 5-year asset costing $10,000 using the half-year convention are:

A) $2,000 and $2,000
B) $2,000 and $1,152
C) $2,000 and $576
D) $2,000 and $1,000