Please show all calculations or explanations if any.

22. On October 2, 2020. Regina acquired and placed into service 7-year business equipment costing $50,000. No other acquisitions were made during the year. Regina does not apply Sec. 179 expensing or bonus depreciation. The depreciation for this year is A) SO. I B) $1,785. C) $5,000. D) $7,140