A taxpayer purchases a truck for $20,000 to use in his business. He sells the truck three years later (in year 3 of the truck's recovery period). Assume the taxpayer is depreciating the truck using the normal MACRS depreciation rules. How much depreciation will he deduct in year 3? The truck has a 5-year recovery period.

a. 0

b. 4,000

c. 3,840

d. 1,920