On July 1, 2018, 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 2019. 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 2019?

a. 10100

b. 6060

c. 18000

d. 30000