In February 2020, Pietra acquired a new car costing $82,000. She used the car 75% in her sole proprietorship. Assuming Section 179 does not apply, but bonus depreciation does apply, Pietra's maximum depreciation deduction allowable for the car will be:

A) $82,000.

B) $13,575.

C) $14,480.

D) $7,575.