Could you explain why the answer is $18,100? Thank you

On June 1, 2020, Sandalwood Corporation purchases a passenger automobile for 100 percent use in its business. The automobile is in the 5 year cost recovery class and has a basis for depreciation of $60,000. Assuming that the corporation elects the accelerated method of cost recovery for the asset and takes bonus depreciation, what is the total tax depreciation deduction for the 2020 calendar tax year (Year 1)? Oa. $12,000 Ob. $10,100 Oc. $18,100 Od. $11,160 Oe. None of these choices are correct