An asset (not an automobile) put in service in June 2020 has a depreciable basis of $28,000 and a recovery period of 5 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 2020?

a.$24,000

b.$14,000

c.$28,000

d.$5,600

e.$40,000