Shannon Purchases Equipment Classified as 3-Year Property on December 19

Multiple Choice

Shannon purchases equipment classified as 3-year property on December 19, 2018, at a cost of $100,000. Section 179 is not elected and an election is made not to take bonus depreciation and Shannon does not use the straight-line method. Shannon purchased no other depreciable property in 2018. What is the amount of the MACRS depreciation deduction for 2018?

A) $5,000
B) $8,330
C) $20,000
D) $33,333