Sairra, LLC Purchased Only One Asset During the Current Year

Multiple Choice

Sairra, LLC purchased only one asset during the current year (a full 12-month tax year) . Sairra placed in service furniture (7-year property) on April 16 with a basis of $25,000. Calculate the maximum depreciation expense for the current year, rounding to a whole number (ignoring §179 and bonus depreciation) :

A) $1,786
B) $3,573
C) $4,463
D) $5,000
E) None of these