Quanti Co., a calendar year taxpayer, purchased equipment for $5,000 on December 21, 2017, representing the company's only purchase of tangible personal property that took place during 2017. On its 2017 tax return, how many months of MACRS depreciation may Quanti Co. claim on the equipment, assuming it does not use sect 179 (immediate expensing)? a. One and a half months b. One month c. Six months d. None