Beth's business purchased only one asset during the current year (a full 12-month tax year). Beth placed in service machinery (7-year property) on December 1 with a basis of $64,000. Calculate the maximum depreciation expense (ignoring 179 and bonus depreciation). (Use MACRS Table 2)

Multiple Choice

• $12,800.

• None of the choices are correct.

• $3,200.

• $2,285.

• $9,145.