Miles purchased a used piece of equipment (7-year property in 2017 for $82.000. He did not to use any Section 179 expense in the year of purchase and he elected not to use Bonus depreciation either. He uses the half-year convention for this asset. If Miles sold this asset on February 4, 2021 what is the amount of depreciation he can deduct for 2021 for this asset? $10.242 $7.323 $3,661 $5,121