April Juniper operates a pearl farm. In the current year, she purchased diving equipment with a recovery period of 7 years. It cost $17,000 and had a $5,000 salvage value. What is the most depreciation April can claim in the first year (without taking the Sec. 179 expensing election or bonus depreciation) rounded to the nearest dollar?

A) $1,715

B) $4,163

C) $2,429

D) $3,400