Gadgets, Inc. is a C corporation that began business on June 1, 2021. It will file a short-year return for 2021 and will use the calendar year for subsequent years. This year, the corporation purchased Machine A for $21,000. The corporation will depreciate Machine A using the 200% declining balance method over the GDS recovery period of seven years and the half-year convention. It will not claim special depreciation or the Section 179 deduction for the machine. How much is the first-year deduction?

$875

$1,750

$3,000

$6,000