On October 2, 2018, Perla acquired and placed into service 5-year business equipment costing $100,000. No other acquisitions were made during the year. Perla does not apply Sec. 179 expensing or bonus depreciation. The depreciation for this year is

A) $0.

B) $5,000.

C) $7,500.

D) $25,000.

Note-Please answer in details and consider the date of acquisition.