Use the Following Information to Answer the Next Question(s)

Multiple Choice

Use the following information to answer the next question(s) .
Sunny Flowers is considering the purchase of a small business that costs $500,000. Sunny plans to sell stock valued at $250,000. The stock would pay dividends of $20,000 per year. Sunny would borrow the remaining $250,000 from a local bank at 12 percent interest.
The business is expected to generate annual cash inflows of $80,000. Duane plans to operate the business for 15 years and then turn it over to his son.
-The amount of the capital cost allowance for the second year for Mike Manufacturing would be

A) $3,000.
B) $6,000.
C) $5,100.
D) $3,500.