Cruz Copy Shop Purchases a New Copy Machine in July

Multiple Choice

Cruz Copy Shop purchases a new copy machine in July 2016 for $30,000.No other depreciable assets are placed in service in 2016.Since Cruz Copy Shop expects to be in a much higher tax bracket in future years,it desires to minimize its current cost recovery amount to the fullest extent possible.What is the amount of Cruz Copy Shop's MACRS straight-line depreciation for 2016?

A) $1,500
B) $2,143
C) $3,000
D) $3,213
E) $4,500