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 (without taking the Sec. 179 expensing election or bonus depreciation) rounded to the nearest dollar?

a) $1,715

b) $4,163

c) $3,400

d) $2,429