18. Data, Inc., purchased and placed in service a $5,000 computer on August 24, year 3. This is

the only asset purchase during the year. Section 179 expensing was not elected. Using the excerpt of the MACRS half-year convention table below, what is the MACRS depreciation in year 3 for the computer?

Recovery Period	5-Year	7-Year	10-Year
1	20%	14.29%	10%
2	32%	24.49%	18%
3	19.2%	17.49%	14.4%

a. $500

b. $715

c. $960

d. $1,000