Sanjuro Corporation (a calendar-year corporation) purchased and placed in service the following assets during 2014:

Date Acquired Asset Description Cost

February 18 Warehouse Building $2,450,000

June 2 Used Automobile 30,000

August 18 New Computer Equipment 220,000

September 20 New Machinery 1,050,000

December 15 Used Office Equipment 885,000

All assets are used 100% for business use. The warehouse building does not include the cost of the land on which it is located which was an additional $1,000,000. The corporation has $3,000,000 income from operations before calculating depreciation deductions. Sanjuro Corporation made whatever elections were necessary to maximize its overall depreciation deduction for 2014.

What is Sanjuro Corporation’s maximum deduction for cost recovery for the automobile for 2015?

$1,875 ; 

$2,950 ; 

$3,050 ;

$5,100