Harris Corporation (A Calendar-Year Taxpayer), Acquired a 5-Year Asset Costing

Multiple Choice

Harris Corporation (a calendar-year taxpayer) , acquired a 5-year asset costing $10,000 on October 2^nd.What are the first and last years of MACRS depreciation deductions using the mid-quarter convention?

A) $3,500 and $138
B) $2,500 and $426
C) $1,500 and $706
D) $500 and $958