An asset (not an automobile) put in service in June 2019 has a depreciable basis of $30,000 and a recovery period of 5 years. Assuming half-year convention, no bonus depreciation, and no election to expense is made, what is the maximum amount of cost that can be deducted in 2019?

a.$5,000

b.$30,000

c.$2,500

d.$6,000

e.None of these choices are correct