Dylan paid 460 for a new refrigerator he placed in service in his rental house in may 2018. he did not take the special depreciation allowance and is depreciating the refrigerator using regular MACRS and the half year convention. Dylan sold the rental house with the refrigerator in March 2019. how much will he deduct on the refrigerator in 2019? a. 0 b. 64 c. 102 d. 204