On Feb 28, 2019 Francis purchased a machine with a 5 year recovery period for $40,000 she used it in her business. She used MACRS accelerated depreciation. This was the only purchase for that year. She did not apply Sec. 179 or bonus depreciation. She sells the machine on 12/31/2020. The depreciation on the machine for 2020 is

Select one:

a. $6,400

b. $8,000.

c. $4,000.

d. $12,800.