A taxpayer places a $50,000 5-year recovery period asset in service in 2015. This is the only asset placed in service in 2015. Assuming half-year convention, no immediate expensing and no income limitation, what is the amount of total cost recovery deduction if bonus depreciation is extended into 2015?

a. $0 b. $50,000 c. $25,000 d. $5,000 e. $30,000