A taxpayer has $50,000 in machinery to depreciate, $10,000 of which is qualified reuse and recycling property, placed into service in TY2023. $10,000 of the machinery is used; the rest is new. How much bonus depreciation can be taken by the taxpayer on their TY2023 return? Select one: a. $37,000 b. $45,000 c. $40,000 d. $50,000