Indigo Company Acquires a New Machine (5-Year MACRS Property) on February

Multiple Choice

Indigo Company acquires a new machine (5-year MACRS property) on February 2, 2018 at a cost of $100,000. On November 18, 2018, Indigo also acquires office equipment (7-year MACRS property) at a cost of $50,000. Indigo does not make a § 179 expense election and chooses not to take additional first-year depreciation. What is Indigo's total MACRS deduction for 2018?

A) $27,145.
B) $30,000.
C) $36,785.
D) $150,000.
E) None of the above.