Dax purchased t-shirt press for his printing business and it was the only one asset he purchased and placed in service during the current year. The press was placed in service equipment (7-year property) on September 10 with a basis of $40,000. Calculate the maximum depreciation expense (ignoring any $179 or bonus depreciation): O a. $5,716 O b. $0 O c. $1,428 O d. $16,000 O e. $11,428