Last year, Mandy had a Sec 179 deduction carryover of $5,000. In the current year she elected Sec 179 for an asset that she acquired at a cost of $15,000. Mandys net income for the current year was $12,000. Determine the Sec 179 deduction for the current year. Assume no other income for the current year.

A. $12,000 with a $8,000 carryover

B. $5,000 with a $15,000 carryover

C. $20,000 with no carryover

D. $15,000 with a $5,000 carryover