An asset (not an automobile) put in service in June 2022 has a depreciable basis of $87,000 and a recovery period of 5 years. It is the only asset placed in service this year. Assuming bonus depreciation is used, a half-year convention, and the expensing election is made, what is the maximum amount of cost that can be deducted in 2022 (assume no income limitation)?

a. $43,500 b. $87,000 c. $17,400 d. $8,700