Use the Following Information for Questions 115 and 116

Multiple Choice

Use the following information for questions 115 and 116:
On January 1, 2014, Garrett Company purchased a machine costing $250,000. The machine is in the MACRS 5-year recovery class for tax purposes and has an estimated $50,000 salvage value at the end of its economic life.
-Assuming the company uses the optional straight-line method, the amount of MACRS deduction for tax purposes for the year 2014 is

A) $40,000.
B) $50,000.
C) $20,000.
D) $25,000.