On July 10, 2014, Test Corporation purchased energy equipment for $15,000. The equipment has a 5-year cost recovery period. The corporation took the appropriate investment credit for 2014. On August 15, 2018, the corporation sold the asset for $10,000. What is the amount of investment credit recapture that is due to the IRS?

a. $300

b. $900

c. $1,000

d. $1,500

e. None of these