A taxpayer places a $50,000 5-year recovery period asset in service in 2020. This is the only asset placed in service in 2020. Assuming half-year convention and an election to expense under Section 179 (no bonus depreciation), and taxable income after all deductions except Section 179 of $5,000, what is the amount of Section 179 immediate expensing? Oa. $0 Ob. $30,000 Oc. $5,000 Od. $50,000 Oe. $25,000