Cruz Copy Shop Purchases a New Copy Machine in July

Multiple Choice

Cruz Copy Shop purchases a new copy machine in July 2018 for $30,000. No other depreciable assets are placed in service in 2018. 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 2018?

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