Guardian Industries Corp bought a glass making machine on January 1, 2018 for $31,250. The company did not elect Section 179 expensing and elected out of claiming bonus depreciation in 2018, and is depreciating the machine using the MACRS accelerated depreciation tables for 5-year property. What is the 2020 depreciation (Year 3) deduction for the machine?

a.$12,500 b.$6,250 c.$6,000 d.$10,000 e.None of the above is correct