Gemini Auto Repair is a calendar year taxpayer. The repair shop purchased a light weight truck on March 15, 2018 for $40,000 that it used to drive customers back and forth to their cars while the shop worked on their cars (i.e. for business purposes). On August 21, 2019, the repair shop sold the truck for $35,000. Assume that the lightweight truck was the only asset Gemini purchased in 2018. Gemini Auto Repair opted out of Sec. 179 and bonus depreciation for 2018.

How much total depreciation deduction did Gemini have from the truck for tax purposes in 2018?

I.$5,716

II.$8,000

III.$9,796

IV.$12,800

V.$13,332

VI.None of the above