A taxpayer places a $75,000 5-year recovery period asset (not an auto) in service in 2022. This is the only asset placed in service in 2022. Assuming half-year convention, an election to expense under Section 179 (no bonus depreciation), and taxable income after all deductions except Section 179 of $8,000, what is the amount of Section 179 immediate expensing? a. $75,000 15. b. $0 c. $4,000 d. $8,000