In 2019, Cooper started a new business that requires him to use his car extensively for business purposes. Cooper has not claimed any depreciation on his car in the past. Cooper's records reflect that he incurred the following expenses for 2019: Gasoline and oil Repairs on auto Business parking and tolls Depreciation -- business portion Insurance Licenses, tags, etc. Total $2,480 680 120 1,760 636 80 $5,756 Total miles driven (incurred ratably throughout the year) 30,000 Business miles 24,000 What is the maximum deduction that Cooper is allowed for the business use of his car in 2019? A. $17.520 B. $14,040 C. $13,920 D. $5,756