In 2022, Ben purchases and places in service a new auto for his business. The auto costs $57,000 and will be used 100 percent for business. Assuming the half-year convention applies and Ben does not elect out of bonus depreciation, what will be the depreciation on the auto in 2022?

a. $57,000

b. $18,200

c. $19,200

d. $11,200

e. None of the above