Based on the 2022 tax rules

In September 2022, Callie acquired an asset for $20,000 to use in her business. The asset is classified as 5-year property under MACRS. In October, Callie acquired an asset for $15,000 to use in her business. The asset is classified as 5-year property under MACRS. Callie does not expense any property under Sec. 179 or bonus depreciation. Callie's depreciation for 2022 is: A) $5,000. B) $7,000. C) $12,000. D) $3,750.