Joshua Purchased Business Furniture and Fixtures (7-Year Property)for $40,000 in May

Multiple Choice

Joshua purchased business furniture and fixtures (7-year property) for $40,000 in May 2014.On July 15,2017,Joshua sold the furniture and fixtures for $30,000.During his years of ownership,he had taken $27,504 of depreciation for regular tax purposes.AMT depreciation for that period was $17,276.What is the 2017 AMT adjustment required as a result of the sale of the assets?

A) $0.
B) $7,276.
C) $10,228.
D) $17,504.