Sam files a calendar-year return. In May 2018, he purchased for $10,000 and placed in service (100% business use) a truck (5-year property). He used the half-year convention and claimed MACRS deductions for the truck of $2,000 in 2018, $3,200 in 2019. He did not take a Sec. 179 deduction. He sold the truck in May 2020 for $7,000. His 2020 MACRS deduction is $960 (1/2 of $1,920). How much of Sams gain on the sale will be treated as ordinary income in 2020?

(a) 3,160

(b) 2,200

(c) 3,840

(d) None of the answers are correct.

Identify the correct response and then elaborate on why you chose that response and why you believe the others to be incorrect. Word count range: 250-300.