On January 1, 2021, Sandy, a sole proprietor purchased for use in her business a new production machine (7yr) at a cost of $40,000. Sandy does not purchase any other property during the year and has net income from her business of $ 80,000. What is Sandy's depreciation expense using table 8.2 for 2021? Question options: a) $ 8,000 b) 5714 c) 5716 d) 4000 e) None of the above