30000x32%x1/2 the answer is C but I dont understand why we have to x1/2? Could you explain pls

100DO 4. Jack purchased a heavy general purpose truck on August 1, Year 1, for $30,000 ond placed its into service. The truck was the only asset placed into service that year and qualifies as 5-year MACRS property. Neither bonus depreciation nor Section 179 was elected. Jack sold the truck on March 1, Year 2. Assume the depreciation table percentages are 20% for Year 1 and 32% for Year 2. What is the maximum depreciation deduction in Year 2? a. $0 b. $3,000 c. $4,800 d. $9,600 TI (10