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Enrico is a self - employed electrician. In May of the current year, Enrico acquired a used van ( 5 - year property ) for

Enrico is a self - employed electrician. In May of the current year, Enrico acquired a used van (5-year property) for $12,000. He used the van 30% for business. Bonus depreciation is not applied. The maximum depreciation deduction for the van is
A. $720.
B. $1,980.
C. $2,400.
D. $360.
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