An asset $($not an automobile$)$ put in service in June $2023$ has a depreciable basis of $$24,000$ and a recovery period of five years. Assuming bonus depreciation is used, half$-$year convention and no election to expense is made, what is the maximum amount of cost that can be deducted in $2023?$

Click here to view the applicable depreciation table. Click here to view the bonus depreciation phase out table.

a$.$ $$4,800$

b$.$ $$12,000$

c$.$ $$19,600$

d$.$ $$20,160$

e$.$ $$24,000$