For vehicles placed in service on or before December 31, 2017, the first year limit on depreciation, special depreciation allowance, and Section 179 deduction for most vehicles is ----. It is ---- if the special depreciation allowance is not claimed. A) $11,160, $3,160, B) $11,200, $3,200, C) $12,160, $4,160, D) $12,200, $4,200