On July 1, 2017, Ms. K, who is single and owns and operates a specialty shop, paid $30,000 for a new automobile that she uses 60% of the time for business purposes. She purchased no other business assets in 2017. The taxable income of the business before the Sec. 179 deduction is $20,000. What is the maximum allowable Sec. 179 deduction that Ms. K may elect to take in 2015? A. $3,160 B. $1,896 C. $18,000 D. $30,000