Please show all calculations or explanations if any.

20. In May 2020, Cassie acquired a machine for $30,000 to use in her business. The machine is classified as 5-year property. Cassie does not expense the property under Sec. 179 or bonus depreciation. Cassie's depreciation on the machine in the next year for 2021 is A) $3,000. B) $6.000 C) $9,600 D) $12,000