Don placed in service $20,000 of office furniture on March 1, 2019 and elected to expense the entire amount under Sec. 179. In 2020 the furniture is converted to nonbusiness use. What amount of ordinary income must Don recognize in 2020 (if any)?

a. $20,000

b. $ 1,429

c. $ 2,858

d. $17,142

e. None of the answers provided is correct.

** The answer is D need to know how it was calculated ? **