Wu Copy Shop Purchases a New Copy Machine in July

Multiple Choice

Wu Copy Shop purchases a new copy machine in July 2016 for $30,000.No other depreciable assets are placed in service in 2016.Since Wu 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 Wu Copy Shop's ADS depreciation for 2016?

A) $1,500
B) $3,000
C) $4,500
D) $5,400
E) $6,000