On June 1, 2022, Elway Corporation purchased a passenger automobile for 100 percent use in its business. The auto, with a cost basis of $22,000, has a 5-year recovery period. How much depreciation (half-year convention) should be taken for 2022, assuming Elway Corporation uses the accelerated depreciation method under MACRS but does not choose to make the election to expense or take bonus depreciation?

a. $19,200 b. $3,160 c. $11,200 d. $4,400