On April 16, 2014, a company placed in service an office copier costing $20,000. This was the only property placed in service during the year. Section 179 was not taken on the copier. The formula to compute the company’s 2014 MACRS deduction on the copier is:

a. $20,000 × 20%.

b. $20,000 × 14.29% × ½.

c. $20,000 × 20% × ½.

d. $20,000 × 14.29%.