During 2018, Duncan purchases and places in service office equipment with a cost of $40,000. The equipment is 7-year MACRS property with an ADS recovery period of 10 years. Duncan desires to avoid the AMT. What is his minimum 2018 depreciation deduction?

A : $2,000

B : $2,857

C : $3,000

D : $4,000

E : $5,714

According to the test bank 2019, the answer is B. Please explain how to get this answer. Thank you!