In September 2020, Cassie acquired an asset for $25,000 to use in her business. The asset is classified as 5-year property under MACRS and was the only asset acquired during the year. Cassie does not expense the property under Sec. 179 or bonus depreciation. Cassie's depreciation on the machine for 2020 is:

A) $5,000.

B) $6,000.

C) $12,000.

D) $3,750.

Harrison acquires $65,000 of 5-year property in June 2018 that is required to be depreciated using the mid-quarter convention (because of other purchases that year). He did not elect Sec. 179 immediate expensing. Bonus depreciation was not taken. If Harrison sells the property on August 23, 2020, what is the amount of depreciation claimed in 2020?

A) $6,500

B) $7,313

C) $11,714

D) $9,289