Omar Acquires Used 7-Year Personal Property for $100,000 to Use

Multiple Choice

Omar acquires used 7-year personal property for $100,000 to use in his business in February 2016.Omar does not elect § 179 expensing,but he does take the maximum regular cost recovery deduction.He elects not to take additional first-year depreciation.As a result,Omar incurs a positive AMT adjustment in 2016 of what amount?

A) $0
B) $3,580
C) $10,710
D) $14,290
E) None of the above