On June 1, 2021, Oak Corporation purchased a passenger automobile for 100% business use. The auto, with a cost basis of $ 52,000, has a 5-year estimated life and a salvage value of $ 8,000. How much depreciation should be taken for 2021 assuming the company uses MACRS, but does not choose to make the election to expense or to take the bonus depreciation? Question options: a) $ 10,200 b) $ 18,200 c) $ 10,400 d) $ 8,800 e) 52,000