On June 1, 2015, Sam purchased used farm machinery for $150,000. Sam used the machinery in connection with his farming business. Sam does not elect to expense assets under 179. Sam has, however, made an election to not have the uniform capitalization rules apply to the farming business. Determine the cost recovery deduction for 2015.

The answer is 7500.00, but I cant figure out how they got that answer. Please explain solution.