An Asset (Not an Automobile) Put in Service in June

Multiple Choice

An asset (not an automobile) put in service in June 2019 has a depreciable basis of $35,000 and a recovery period of 5 years and is the only asset placed in service this year. Assuming bonus depreciation is used, a half-year convention, and the expensing election is made, what is the maximum amount of cost that can be deducted in 2019 (assume no income limitation) ?

A) $7,000
B) $17,500
C) $21,000
D) $24,400
E) $35,000