Joshua Purchased Business Furniture and Fixtures 7-Year Property)for $40,000 in May

Multiple Choice

Joshua purchased business furniture and fixtures 7-year property) for $40,000 in May 2013.On July 15,2016,Joshua sold the furniture and fixtures for $30,000.During his years of ownership,he had taken $27,504 of depreciation for regular tax purposes.AMT depreciation for that period was $17,276.What is the 2016 AMT adjustment required as a result of the sale of the assets?

A) $7,276.
B) $17,504.
C) $0.
D) $10,228.