What Is the Maximum Depreciation Expense Deduction for Year 2

Multiple Choice

What is the maximum depreciation expense deduction for Year 2 (2015) for a passenger automobile, used 100 percent for qualified business use, placed in service on June 15, 2014 and costing $14,000 (the election to expense is not made and no bonus depreciation was taken) ?

A) $2,800
B) $3,160
C) $4,480
D) $5,100
E) None of the above