On August 11, 2020, Nancy acquired and placed into service residential rental property, which cost $430,000; the cost of the land has been excluded. Nancy annually elects the maximum allowed Sec. 179 deduction. The total depreciation for the year is (rounded).

A) $5,865.

B) $4,141.

C) $5,117.

D) $430,000.

Paul bought a computer (5 year property) for $15,000 for business use on March 18, 2018. This was his only purchase for that year. Paul used the most accelerated depreciation

method available, but did not utilize Sec. 179 or bonus depreciation. Paul sells the computer in 2020. The depreciation on the computer for 2020 is:

A) $0.

B) $1,440.

C) $1,500.

D) $2,880.